2024 (5) TMI 1089

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....eral of India for respondent No.4. 2. This Writ Petition under Article 226 of Constitution of India has been filed for the following relief: "pleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the Proceedings of the 1st respondent in form GST RFD-03 dated 03.04.2024 (Annexure P-1) for rejection of Refund claim for the Tax period January-2022 to March-2022 relying on the "relevant date" prescribed at explanation (2) of Sec 54 of the Central Goods and Service Tax Act 2017, without proper consideration of the Application submitted in Form RFD-01 dated 21.03.2024 (Annexure P-2) along with Export Documents and bill of Loading No. ETZTPLK....

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....e an application before the expiry of two years from the relevant date in such form and manner as may be prescribed: PROVIDED that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in [such form and] manner as may be prescribed. (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation: For the purposes of this section,- (2) "relevant date" means- a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the....