2026 (8) TMI 531

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.... Binu Tamta, Member (Judicial) Present for the Appellant : Shri T. Chakrapani, Consultant, Shri Jiten Yadav, Shri Anil Kumar, Ms. Jaya Kumari Advocates and Ms. Pooja, Consultant for the Appellant. Present for the Respondent : Shri Anand Narayan, Authorised Representative for the Department. ORDER BINU TAMTA: The appellant - United Nations Children's Fund [UNICEF] is a specialized ag....

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....he relevant period prescribed under Section 55 of the CGST Act, 2017 and Section 27 of the Customs Act, 1962 being one year from the date of payment was applicable and, therefore, the claim was time barred. The appeal filed by the appellant was rejected by the Commissioner (Appeals) confirming the demands of Rs.39,39,886/- Rs.5,62,139/- and Rs.44,48,101/- for the period October and December, 2017 ....

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....n 55 of the Act. As per Section 54(2) of the CGST Act, the time limit for filing the refund applications was initially before the expiry of six months from the last date of the order on which the supply was received. The said period was amended to 18 months vide Notification No.20/2018- Central Tax dated 28.03.2018. He further submitted that for refund of IGST paid on imports, there was no mech....

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....s (Airport & ACC), Kolkata [Final Order No.75700-75702/2026 dated 11.06.2026] wherein similar issue of refund claim being time barred was considered and it was observed as under:- "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, w....