2023 (4) TMI 753

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.... For the Respondents : Mr. Jitendra B. Mishra a/w. Mr. Ashutosh Mishra, Advocate. P.C. Heard the learned Counsel for the parties. Taken up for disposal. 2. The Petitioner has challenged the order passed by the Deputy Commissioner, Central Goods & Services Tax and Central Excise (CGST & CEx), Division-IV, Mumbai (East) dated 27 May 2022 rejecting the Refund Application Reference No. (ARN): AA2....

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....informed that Petitioner had submitted the application on common portal, however, the documents were submitted online and thereafter the Petitioner also filed the application manually. The Commissioner rejected the application for refund on the ground that statutory limit of sixty days would be in the context of physical submission of the application and relied upon the Circular No. 17/17/2017 dat....

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....nsel for the Petitioner also contends that the Deputy Commissioner has rejected the Refund Application on the ground that the order passed by the Hon'ble Supreme Court in the Suo Moto Writ Petition (C) No. 3 of 2020 In Re. Cognizance for Extension of Limitation is not applicable in view of the Circular No. 17/17/2017-GST dated 15 November 2017 and this view has been held to be incorrect by the dec....