2022 (8) TMI 397

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....Through: Ms. Charanya Lakshmi, Advocate. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. This writ petition is directed against the Order-in-Appeal dated 27.12.2021 passed by the Joint Commissioner (Appeals-I), Central Goods & Service Tax, Delhi. 2. Via the aforesaid order, the appeal of the respondents/revenue was allowed on the ground that the refund claims lodged by ....

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.... notification has been placed before us. 4.2 Mr. Sachdev has drawn our attention to Clause (iii) of the said notification which reads as follows: "(iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act." 5. Counsel for the respondents....