https://www.taxtmi.com/highlights?id=102497 Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief. en-us Sat, 08 Aug 2026 10:23:57 +0530 Sat, 08 Aug 2026 10:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102497 Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief. Highlights Customs Sat, 08 Aug 2026 10:23:57 +0530 https://www.taxtmi.com/highlights?id=102497