Section 54 of the CGST Act, 2017 — Refund ——The appellant filed refund claim vide GST-RFD-01 dated 30.06.2020 and further on 29.07.2020 under Section 54(1) read with Rule 89. The adjudicating authority has issued SCN intimating that refund application is time barred. The appellant submitted reply that last date for filing of refund application for Zero rated supplies made without payment of tax was 31st March 2020 which was extended due to Covid-19 to 30th June 2020 vide Notification No.35/2020 dated 03rd April 2020 and was further extended to 31st August 2020 by Notification No.55/2020 dated 27thJune 2020. Thereafter, the adjudicating authority has passed the order in original on 20.08.2020 and rejected the claim as time barred. Being aggrieved with the impugned order dated 20.08.2020 the appellant has filed the appeal on 11.12.2020. The Authority observed that the refund application should have been filed on or before 01.09.2019/23.12.2019, whereas in the instant matter the refund application has been filed by the appellant on 30.06.2020/29.07.2020. The adjudicating authority has rightly and properly rejected the refund application on the ground of time barred.

Held that:- The Hon’ble authority rejected the appeal filed by the appellant.