https://www.taxtmi.com/article/detailed?id=15367 The two year limitation under Section 54 does not apply to refund claims for tax paid by mistake on exempt services because such payments are without authority under Article 265; entitlement must be decided through formal adjudication with issuance of notice, opportunity to reply, and a reasoned order, and defect memos summarily rejecting claims as time barred are procedurally improper. en-us Sat, 08 Nov 2025 08:33:02 +0530 Sat, 08 Nov 2025 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15367 The two year limitation under Section 54 does not apply to refund claims for tax paid by mistake on exempt services because such payments are without authority under Article 265; entitlement must be decided through formal adjudication with issuance of notice, opportunity to reply, and a reasoned order, and defect memos summarily rejecting claims as time barred are procedurally improper. Articles Goods and Services Tax - GST Sat, 08 Nov 2025 08:33:02 +0530 https://www.taxtmi.com/article/detailed?id=15367