IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time

IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time https://www.taxtmi.com/highlights?id=100834 Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred. en-us Wed, 17 Jun 2026 08:18:01 +0530 Wed, 17 Jun 2026 08:18:01 +0530 TaxTMI RSS Generator IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time https://www.taxtmi.com/highlights?id=100834 Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred. Highlights Customs Wed, 17 Jun 2026 08:18:01 +0530 https://www.taxtmi.com/highlights?id=100834