https://www.taxtmi.com/caselaws?id=463619 Refund rejection based solely on a mismatch between the return period and the refund period could not stand once a subsequent circular permitted clubbing of the relevant period. The respondents accepted that the claim required fresh consideration, so the impugned orders were set aside and the refund application was restored to the original authority for a fresh decision in accordance with law. en-us Wed, 15 Mar 2023 00:00:00 +0530 Tue, 09 Sep 2025 08:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463619 Refund rejection based solely on a mismatch between the return period and the refund period could not stand once a subsequent circular permitted clubbing of the relevant period. The respondents accepted that the claim required fresh consideration, so the impugned orders were set aside and the refund application was restored to the original authority for a fresh decision in accordance with law. Case-Laws GST Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463619