https://www.taxtmi.com/caselaws?id=779799 HC allowed the petition, quashing the order rejecting the refund application as time-barred and restoring the rectified refund application for fresh consideration on merits. The court held that the period from filing the refund claim until communication of the deficiency memo in RFD-03 must be excluded from the two-year limitation, and followed the prior HC decision on the same point, directing the proper officer to reconsider the rectified application afresh. en-us Tue, 07 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779799 HC allowed the petition, quashing the order rejecting the refund application as time-barred and restoring the rectified refund application for fresh consideration on merits. The court held that the period from filing the refund claim until communication of the deficiency memo in RFD-03 must be excluded from the two-year limitation, and followed the prior HC decision on the same point, directing the proper officer to reconsider the rectified application afresh. Case-Laws GST Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779799