Section 54 of the CGST Act, 2017 —– Refund —- The petitioners challenged the order dated 29.01.2021 passed by the Appellate Authority and to allow the refund of Rs.17,50,227/-. It is further prayed to hold that the refund claim of the petitioner is not barred by limitation. The petitioner supplied goods to a unit situated in the SEZ. Section 16 of the IGST Act states that the supply made to SEZ unit is treated as zero rated supply and under Section 54(3), a registered person can claim refund of unutilised Input Tax Credit. The court observed that during the pendency of Application, a notification No.13/2022-Central Tax dated 05.07.2022 was issued, whereby the computation of period of limitation for filing refund application under Section 54 of the Act came to be excluded from 01.03.2020 to 28.02.2022.  In the present case, the refund application was filed on 02.05.2020, however in view of the notification; the petitioner would be entitled to the benefit of the same.

Held that:- The Hon’ble High Court directed the competent authority to reconsider the claim of refund of the petitioner by applying its mind and pass appropriate order following the aforesaid notification dated 05.07.2022.