ORDER :

A.V.SESHA SAI, J.

Heard Sri K.Adi Siva Vara Prasad, learned counsel for the petitioner and Sri Y.N.Vivekananda, learned Government Pleader and the learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs for the respondents.

2. In the present Writ Petition, challenge is to the order dated 30.04.2021 passed by respondent No.1-The Deputy Commissioner of Central Tax, rejecting the refund claim of the petitioner for the tax period, commencing from April, 2018 to January, 2019, relying on “Relevant date” prescribed under explanation (2) of Section 54 of the Central Goods and Service Tax Act, 2017. The petitioner herein is a registered dealer on the rolls of respondent No.1 under the Central Goods and Service Tax Act, 2017, and is engaged in the business of process of raw granite blocks and manufacture and export sales of polished granite slabs/tiles. The petitioner herein claimed refund of Rs.46,72,862/- towards tax period commencing from April, 2018 to March, 2019 in Form RFD-01 dated 13.03.2021 under subsection (3) of Section 54 of the Central Goods and Service Tax Act, 2017. Respondent No.1 herein acknowledged the same, vide Form RFD-02 dated 26.03.2021. T