GST Compensation Cess Refund Claim on Exports Denied Due to Two-Year Filing Limitation Under Section 54
Case-Laws
GST
HC dismissed petition challenging denial of compensation cess refund on exported goods. Court held refund claims must be filed within two years from relevant date as per Section 54 and Explanation 2 of GST Act. For exported goods, relevant date is when goods are loaded for shipping, not date of filing returns. Petitioner's claim was time-barred as application was filed b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =