https://www.taxtmi.com/caselaws?id=794692 Under GST refund provisions, a claim cannot be rejected as time-barred where a binding notification excludes a specified period from limitation computation and that exclusion brings the application within time. The refund application had been filed beyond the ordinary two-year period, but the taxpayer relied on the CBIC notification dated 05.07.2022 excluding 01.03.2020 to 28.02.2022 for limitation under the refund provisions. As the revenue did not dispute the notification's issuance or applicability, the HC held the limitation-based rejection unsustainable, quashed the impugned rejection, and directed reconsideration of the refund claim in light of the notification. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794692 Under GST refund provisions, a claim cannot be rejected as time-barred where a binding notification excludes a specified period from limitation computation and that exclusion brings the application within time. The refund application had been filed beyond the ordinary two-year period, but the taxpayer relied on the CBIC notification dated 05.07.2022 excluding 01.03.2020 to 28.02.2022 for limitation under the refund provisions. As the revenue did not dispute the notification's issuance or applicability, the HC held the limitation-based rejection unsustainable, quashed the impugned rejection, and directed reconsideration of the refund claim in light of the notification. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794692