2024 (8) TMI 457

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....anungo and Mr. Annu Sharma i/b. Mr. Atishay Jain. For the Respondent : Mr. Himanshu Takke, AGP. P.C. 1. Petitioner had filed refund applications under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act). The details of nine refund applications are as under:- Period of Refund Amount of Refund Claimed (INR) Original Date of Expiry of Limitation Date of Filing May 2018 1....

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....tation for filing refund application under Section 54 or Section 55 of the CGST Act. The Circular also says that the notification shall be deemed to have come into force w.e.f. 1st March 2020. Therefore, if one goes by the table reproduced above, the applications have been made during this excluded period and, therefore, it does appear that the applications have been made within time. 3. In view ....