Section 54 of the CGST Act, 2017 – Refund –-- The petitioner sought quashing of the order of the first respondent dated 16.06.2022 in rejecting the application of refund as barred by time in view of the orders passed by the Hon’ble Supreme Court. The counsel for the petitioner submitted that in view of the subsequent Notification dated 05.07.2022, the rejection of application for refund is bad in law. The Government Pleader contended that the said application came to be made beyond the period of two years, but the counsel for the petitioner submitted that, a reading of the Clause 2 to the Explanation to Section 54 , show the ‘relevant date’ is prescribed only for goods exported out of India, but, there is no provision determining the ‘relevant date’ in respect of the supplies to SEZ units, which are considered as zero-rated sales under Section 16 and Notification dated 05.07.2022  postulates that the period from 1st March, 2020 to 28th February, 2022, for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act shall stand excluded. The court observed that the application for refund was not made beyond the period of limitation.

Held that:- The Hon’ble High Court set aside the impugned Order and remanded the matters back to the Respondent to deal with the same afresh, in accordance with law.