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of <h1>Court Rules COVID-19 Period Extends Deadline for GST Refund Claims; BPO Company Wins Rs. 734,732 Refund.</h1> A High Court ruling addressed the complexities of refunding unutilised Input Tax Credit (ITC) under the Integrated and Central Goods and Services Tax Acts, focusing on a Business Process Outsourcing company's claim. The company sought a refund for exports made from April 2018 to March 2019. The core issue was whether the COVID-19 pandemic period should be excluded from the limitation period for filing refund claims. The court determined that the pandemic period should be excluded, making the refund application timely. The appellate order was quashed, and the company was awarded a refund of Rs. 734,732. This case emphasizes the importance of understanding procedural norms in tax matters, especially during extraordinary circumstances like the pandemic.
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