Section 54 of the CGST Act, 2017— Refund -– The petitioner challenged the Impugned Order dated 30.09.2021 rejecting the refund on the ground that the refund applications were belatedly filed under section 54. The court observed that when the petitions come up for consideration, learned advocates for the parties are ad idem that in view of the Notification dated 5.7.2022 bearing No. 13/2022, which excludes the time limit specified for computing of period of limitation in filling the refund application, the claim of the petitioners for refund was filed within such excluded period.

Held that:- The Hon’ble High Court  directed the respondents to process in accordance with law the claim of refund treating it within time and grant refund with statutory interest, if the petitioners are found eligible, within a period of 12 weeks.