Refund claim timing dispute: application filed within prescribed limitation period, rejection set aside and remanded for fresh decision

Refund claim timing dispute: application filed within prescribed limitation period, rejection set aside and remanded for fresh decisionCase-LawsGSTThe dominant issue was whether the refund application was time-barred. Relying on its earlier ruling in an i

Refund claim timing dispute: application filed within prescribed limitation period, rejection set aside and remanded for fresh decision
Case-Laws
GST
The dominant issue was whether the refund application was time-barred. Relying on its earlier ruling in an identical factual matrix, the Court held that rejection of the refund solely on limitation was contrary to facts and law because the refund claim had been filed within the prescribed time. Consequently, the impugned rejection order wa

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