2026 (6) TMI 846

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....ok Jindal, Member (Judicial) And Hon'ble Shri K. Anpazhakan, Member (Technical) For the Appellant : Shri T. Chakrapani, Consultant Shri Jiten Yadav, Advocate MS. Neelam Murpana, Advocate Shri Anil Kumar, Advocate Shri S. Shashank, Advocate MS. Gayathri, Advocate MS. Pooja, Consultant For the Respondent : Shri F. Ahmed, Authorized Representative ORDER PER SHRI ASHOK JINDAL: All these....

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....vid-19 period) Time taken to file (excluding covid-19 period) 1 2 3 4 5 6 7 8 1 C/76064/ 2023 26/2022 A.C.R.S. dated 20.09.22 5,36,065 03.10.2017 to 11.12.2017 17.05.2022 50 months 26 months 2 C/76065/ 2023 13/2022 A.C.R.S. dated 14.06.2022 88,946 01.01.2018 to 31.03.2018 29.03.2022 47 months 23 months 3 C/76066/ 2023....

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....fund claims has to be taken as 01.08.2019 and thereafter, to be considered as per verdict of the Hon'ble Supreme Court extending the time limit for another 24 months due to COVID in suo motu petition taken up by the Hon'ble Supreme Court. He contends that if the same is considered, then the refund claims filed by the appellant are within time and therefore, on this ground, the impugned ord....

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....hat the refund claims cannot be entertained. 9. Heard the parties and considered their submissions. 10. We find that prior to 01.08.2019, it was not clear as to with which authority a claim for refund was to be filed by an assessee. This was clarified only vide Circular No. 23/2019-Customs dated 01.08.2019, which clarified that the Customs authorities will take up the claim of refund of I.G.....