Section 54 of the CGST Act, 2017--- Refund —- The petitioner challenged an order dated 24.07.2020 passed by the adjudicating authority and an order dated 27.08.2020, passed by the Appellate Authority. The petitioner’s application for refund was rejected on the ground that it was filed beyond the period of two years as stipulated under Section 54(1). The Counsel for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act. Therefore, the impugned orders cannot be sustained as the benefit of the relaxation in the period of limitation has not been accorded to the petitioner.

Held that:- The Hon’ble Court directed the respondents to process the petitioner’s application for refund in accordance with law.