https://www.taxtmi.com/caselaws?id=796658 Refund claims for IGST paid on imported goods by a United Nations specialised agency were considered timely because Circular No. 23/2019-Customs first clarified that Customs authorities were the proper forum for such claims. Before that clarification, the filing authority had not been specified and limitation could not begin. Applying the prescribed period from the date of clarification together with the Supreme Court's COVID-19 limitation extension, claims filed in May 2022 fell within time and were allowable. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796658 Refund claims for IGST paid on imported goods by a United Nations specialised agency were considered timely because Circular No. 23/2019-Customs first clarified that Customs authorities were the proper forum for such claims. Before that clarification, the filing authority had not been specified and limitation could not begin. Applying the prescribed period from the date of clarification together with the Supreme Court's COVID-19 limitation extension, claims filed in May 2022 fell within time and were allowable. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796658