Refund Application Valid, Court Quashes Rejection on Limitation Grounds; Original Filing to Be Considered on Merits.
Case-Laws
GST
The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application on 2.01.2020 after receiving a deficiency memo. The High Court held that the original refund application filed on 17.09.2018 would be considered a proper refund application within the limitati
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