Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.....