TaxTMI 
TaxTMI 
2025 (1) TMI 1303
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....nuary, 2022 to March, 2022. Subsequently, he moved an application for refund of an amount of Rs. 11,26,953/-, dated 21.03.2024. This application is said to have been made under Section 54 of the CGST Act. The 1st respondent rejected this application, by an order, dated 03.04.2024, on the ground that, the application is filed beyond time. 3. Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition. 4. There is no dispute as to the eligibility of the petitioner for payment of the refund. The only issue, before us, is whether the claim, for refund of the amount, was within the time or not. Section 54 (1), 54 (3) & 54 (14) of the CGST Act is relevant and is extracted below: "54. Refund of ta....
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.... (4) ---- (5) ---- (6) ---- (7) ---- (8) ---- (9) ---- (10) ---- (11) ---- (12) ---- (13) ---- (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,-- (1) "refund" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit as provided under sub-section (3). (2) "relevant date" means - (a) in the case of goods exported out of In....
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....t of such payment; or (ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice; (d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction; [(e) in the case of refund of unutilized input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;] (f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the....
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.... tax, within two years from the relevant date. The term "relevant date" was also defined in the explanation set out in Section 54 (14). The relevant date, which would arise in the present case, would be the date on which the vessel, carrying granite blocks, is exported by the petitioner. This is because the granite blocks, which had been exported by the petitioner, were zero rated goods and consequently, the relevant date would be explanation 2 (a) (i) to Section 54 (14) of the CGST Act. 8. The learned counsel for the petitioner contends that Section 54 (3) stipulates that the refund of tax on granite blocks can be made at the end of the tax period, which would mean that the two year period, stipulated under Section 54 (1) should be taken ....