GST Refund claim beyond 2 years was rightly denied: Gujarat GC

Nitrex Chemicals India Ltd Vs Assistant Commissioner Goods And Service Tax (Gujarat High Court) The Gujarat High Court has dismissed a petition filed by Nitrex Chemicals India Ltd, upholding the tax authorities’ decision to reject a significant portion of its compensation cess refund claim on exported goods due to being time-barred. The ruling reinforces the strict interpretation of the two-year limitation period stipulated under Section 54 of the Central/State Goods and Service Tax (GST) Act, 2017. Nitrex Chemicals, an exporter of Nitrocellulose, sought a refund of compensation cess tha...