https://www.taxtmi.com/highlights?id=104815 Limitation for Revenue appeals against refund sanction orders under Section 107(2) of the CGST Act runs from communication of the adjudicating order, construed for intra-departmental purposes as the date of its issuance. Online transmission of refund orders to the review module and their availability on the common portal constitutes service; internal administrative transmission cannot create an indefinite extension. The six-month appeal period may be extended by only one further month under Section 107(4). Post-audit dates and the separate recovery mechanism for erroneous refunds do not enlarge appellate limitation. Appeals filed beyond this period are time-barred and cannot be condoned. en-us Sat, 10 Oct 2026 12:01:08 +0530 Sat, 10 Oct 2026 12:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104815 Limitation for Revenue appeals against refund sanction orders under Section 107(2) of the CGST Act runs from communication of the adjudicating order, construed for intra-departmental purposes as the date of its issuance. Online transmission of refund orders to the review module and their availability on the common portal constitutes service; internal administrative transmission cannot create an indefinite extension. The six-month appeal period may be extended by only one further month under Section 107(4). Post-audit dates and the separate recovery mechanism for erroneous refunds do not enlarge appellate limitation. Appeals filed beyond this period are time-barred and cannot be condoned. Highlights GST Sat, 10 Oct 2026 12:01:08 +0530 https://www.taxtmi.com/highlights?id=104815