Limitation when assessee cannot file more than one refund claim for each quarter

SA Impex Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi)

When the provisions require that only one claim has to be filed for each quarter, definitely, an assessee has to file one claim only at the end of the quarter. Thus, the limitation cannot be counted from the day of LEO or the last LEO in a quarter, as the assessee cannot file more than one refund claim for each quarter. Thus, I hold that on harmonious reading of the provisions and also the earlier Notification no.5/2006-CE (NT) read with Notification No.41/2012-ST and read with Notification No.41/2012-ST, the limitation has to be counted from the first day and after the end of the quarter, and accordingly, I find that refund claim filed on 27.12.2016 is within limitation.

FULL TEXT OF THE CESTAT JUDGEMENT

Heard the parties.

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