Whether refund claim was time barred or not to be reconsidered as Limitation of 2 Years started from the insertion of Rule 89(1A)

Axis Bank Limited Vs Union of India (Andhra Pradesh High Court)

Conclusion: Since the impugned order of rejecting the refund claim was passed on 23.11.2020 and this Circular came to be issued on 25.09.2021 giving a clarification as to the date for claiming refund under Section 89 of the CGST Act, and Section 19 of the IGST Act, 2017, therefore, the matter was remanded back to the authority to deal with the refund application in the light of the Please become a Premium member. If you are already a Premium member, login here to access the full content.