2023 (1) TMI 1265

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.... FOR THE : RESPONDENTS SMT. PREETHA M., ADVOCATE FOR R1 AND R3; SRI. MADANAN PILLAI, ADVOCATE FOR R2 ORDER The petitioner's request for refund for the period from February 2018 to April 2018, is rejected by the third respondent - the Assistant Commissioner of Central Taxes - on the ground of limitation, and the third respondent's order in this regard reads as under: "11. I have carefully g....

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....itation for filing refund application under section 54 or section 55 of the said Act, as provided in the Para 1(iii) of Notification 13/2022-CT dated 5th July, 2022, it is clear that the subject claim is filed after expiry of 2 years from the relevant date. Therefore, I arrive at the conclusion that the claim is hit by limitation of time." 2. Sri. Ravi Raghavan, the learned counsel for the petit....

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.....03.2022 is greater than ninety [90] days, that longer period shall apply. 3. Sri. Ravi Raghavan submits that the third respondent has not considered the question of limitation in the light of this clarification and if it is considered, there cannot be any dispute that the petitioner's application for refund would be within the permissible ninety [90] days. Ms. Preetha M., the learned counsel fo....