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 Please become a Premium member. If you are already a Premium member, login here to access the full content.