https://www.taxtmi.com/caselaws?id=765655 Gujarat HC dismissed a petition seeking refund of compensation cess paid on exported goods. The court held that refund applications must be filed within two years from the relevant date, which for exported goods is the date of shipping as per Explanation 2 to Section 54 of GST Act, not the date of filing returns as contended by petitioner. Since the refund claim was filed beyond the prescribed limitation period, the authority correctly rejected it as time-barred. The petition was dismissed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 06 Feb 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765655 Gujarat HC dismissed a petition seeking refund of compensation cess paid on exported goods. The court held that refund applications must be filed within two years from the relevant date, which for exported goods is the date of shipping as per Explanation 2 to Section 54 of GST Act, not the date of filing returns as contended by petitioner. Since the refund claim was filed beyond the prescribed limitation period, the authority correctly rejected it as time-barred. The petition was dismissed. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765655