Refund of Tax paid on export is not barred by period of Limitation: Delhi HC

Grapes Digital Pvt. Ltd. Vs Principal Commissioner & Anr (Delhi High Court) In case of GRAPES DIGITAL PVT. LTD. (W.P.(C)No. 2918/2021) Delhi high court held that the petitioner would be entitled to refund of tax paid (IGST paid either under the RCM on inputs or the IGST on exports). The revenue’s contention that any claim for refund of ITC would be barred is also not persuasive. And directed to revenue for refund sanctioned by the Adjudicating Authority in terms of the Order-in-Original dated 08.08.2019 be disbursed to the petitioner along with applicable interest. Fact of the case- The ...