TaxTMI 
TaxTMI 
2023 (10) TMI 937
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....hrough: Ms. Neha Malik, Adv. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 30.06.2023 (hereafter 'the impugned order') whereby the petitioner's appeal against the refund rejection order dated 31.05.2021 was rejected. 2. The petitioner had filed an application seeking refund of Input Tax Credit amounting to Rs.13,71,484/- in requisite form (GST RFD-0....
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....y the impugned order dated 30.06.2023. The Appellate Authority accepted the petitioner's contention that the petitioner's application was not barred by limitation in view of the Notification No. 13/2022 - Central Tax dated 05.07.2022, whereby the period with effect from 1st day of March, 2020 to the 28th day of February, 2022 was required to be excluded for the purpose of computing the period unde....
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....nvoices, the date of the shipping bills and the date of receipt of remittances. The petitioner has also filed a copy of the e-mail dated 02.05.2023 enclosing therewith copy of the said statement (Statement No. 3). It is not disputed that the said email was sent to the Appellate Authority. It further contended that a similar statement was also filed before the Adjudicating Authority. 7. Section 54....
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.... exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India;" 8. In the present case, the statement filed by the petitioner clearly indicates the date on the shipping bills and the invoices. Thus, there is no ambiguity for computing the period of limitation in reference to the relevant date. 9. The respondents have filed the counter affidavit, however,....