IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.....