https://www.taxtmi.com/caselaws?id=769431 A refund claim filed after expiry of the ordinary limitation period was treated as timely because the Supreme Court's COVID-19 limitation orders excluded the period from 15 March 2020 to 28 February 2022 and preserved the remaining limitation period from 1 March 2022, with a minimum of 90 days where limitation had already expired during the excluded period. On that basis, the IGST refund application filed on 12 April 2022 was not time-barred, and rejection on limitation grounds was unsustainable. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769431 A refund claim filed after expiry of the ordinary limitation period was treated as timely because the Supreme Court's COVID-19 limitation orders excluded the period from 15 March 2020 to 28 February 2022 and preserved the remaining limitation period from 1 March 2022, with a minimum of 90 days where limitation had already expired during the excluded period. On that basis, the IGST refund application filed on 12 April 2022 was not time-barred, and rejection on limitation grounds was unsustainable. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769431