https://www.taxtmi.com/caselaws?id=784346 The dominant issue was whether the refund claim was time-barred. Applying its earlier ruling in materially identical circumstances, the HC held that the authority's finding of limitation was contrary to the facts and law, because the refund application was filed within the prescribed period. Consequently, the impugned order rejecting the refund on limitation was set aside and the matter was remitted to the competent authority for fresh reconsideration in accordance with law, with the writ petition allowed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 12:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784346 The dominant issue was whether the refund claim was time-barred. Applying its earlier ruling in materially identical circumstances, the HC held that the authority's finding of limitation was contrary to the facts and law, because the refund application was filed within the prescribed period. Consequently, the impugned order rejecting the refund on limitation was set aside and the matter was remitted to the competent authority for fresh reconsideration in accordance with law, with the writ petition allowed. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784346