Refund— In the instant case, the petitioner challenged the refund rejection order  for the tax period from February' 2018 to March '2018.

Impugned Refund rejection order was passed by the Proper Officer on 25/8/2020 and was served upon the Appellant on 28/8/2020. The Appellant has filed this Appeal on 24/11/2020 which is filed within prescribed time limit. Appellant filed present Appeal in Form GST APL - 01 manually. Manual Appeal is thus registered and acknowledged and further taken up for hearing on merits.

The Appellant being aggrieved by Refund Rejection Order has filed on the following Grounds:

1. The learned Deputy Commissioner has issued RFD 06 using an invalid DIN.

2. The learned Deputy Commissioner has erred in not providing any relief to appellant on account of admitted inefficiency and errors on the side of GSTN.

3. The learned Deputy Commissioner has erred in stating that Explanation 2(e) below section 54 of the CGST Act as amended by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019, is applicable to the refund application filed by the appellant.

The learned deputy commissioner has erred in not considering the extended time limit provided for by Notification No. 35/2020 - Central Tax, which extended the time for completion of any action by any person, which falls due between 20/3/2020 to 29/6/2020 till 30/6/2020.

Since the dates of two years from date of export in case of above invoices, fell after 20/3/2020 the time limit for filing such refund applications would have been extended to 30/6/2020, which is well after the date of filing of refund application by the appellant.

Instant case is of rejection of Refund claim for the tax period February' 2018 and March' 2018. Due date for filing claim of refund as per appellant is 31/3/2020 extended upto 31/10/2020 and date of claim filed is 2/6/2020.

Held that— Refund Rejection Order is set aside.