https://www.taxtmi.com/caselaws?id=793465 Refund claims under the CGST Act were treated as timely because the limitation period was reckoned from 01.08.2019, when Circular No. 23/2019 clarified that Customs authorities would process such claims, rather than from the earlier notification date. The period was also required to account for the Supreme Court's COVID-19 extension of limitation. On that basis, the claims were not barred by limitation, the rejection on time-bar was set aside, and consequential relief followed. en-us Thu, 11 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793465 Refund claims under the CGST Act were treated as timely because the limitation period was reckoned from 01.08.2019, when Circular No. 23/2019 clarified that Customs authorities would process such claims, rather than from the earlier notification date. The period was also required to account for the Supreme Court's COVID-19 extension of limitation. On that basis, the claims were not barred by limitation, the rejection on time-bar was set aside, and consequential relief followed. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793465