When the competent administrative authority for filing tax refunds remains ambiguous, the limitation period commences only from the date of official clarification, subsequently adjusted by judicial extensions granted for pandemic-related disruptions.

APPEARANCE:

Shri T. Chakrapani, Consultant

Shri Jiten Yadav, Advocate

MS. Neelam Murpana, Advocate

Shri Anil Kumar, Advocate

Shri S. Shashank, Advocate

MS. Gayathri, Advocate

MS. Pooja, Consultant for the Appellant

Shri F. Ahmed, Authorized Representative for the Respondent

FINAL ORDER NOs.75700-75702/2026

DATE OF HEARING / DECISION: 11.06.2026

Order: [PER SHRI ASHOK JINDAL]

All these appeals are having a common issue and therefore, all are disposed of by way of a common order.

The facts of the case are that the appellant filed refund claims under Section 55 read with Section 54(2) of the C.G.S.T. Act, 2017. The said refund claims were filed by the appellant as per the table below: -

The above refund claims filed by the appellant were rejected as time barred in terms of Notification No. 20/2018-Central Tax dated 28.03.2018, as all the refund claims have been filed beyond the time period of eighteen months prescribed vide the said Notification.

Against those orders, the appellant is before us.

The Ld. Consultant appearing on behalf of the appellant submits that before 01.08.2019, it had not been clarified by the respondent as to with which authority the refund claim was required to be filed; the same was only clarified on 01.08.2019 vide Circular No. 23/2019-Customs. Therefore, it is his contention that the time limit for filing such refund claims has to be taken as 01.08.2019 and thereafter, to be considered as per verdict of the Hon'ble Supreme Court extending the time limit for another 24 months due to COVID in suo motu petiton taken up by the Hon'ble Supreme Court. He contends that if the same is considered, then the refund claims filed by the appellant are within time and therefore, on this ground, the impugned orders are to be set aside.

On the other hand, the Ld. Authorised Representative of the Revenue supported the impugned orders and submits that from the Notification No. 20/2018-Central Tax dated 28.03.2018, it is clear that the refund claims were required to be filed within eighteen months while admittedly, the refund claims have been filed by the appellant beyond the time limit prescribed under the said Notification.

It is further submitted by the Ld. Authorized Representative of the Revenue that the issue as to before which authority the refund claims are required to be filed, was not raised by the appellant either before the adjudicating authority or the Ld. Commissioner (Appeals) and that the same has come up for the very first time.

In these circumstances, he contends that the refund claims cannot be entertained.

Heard the parties and considered their submissions.

We find that prior to 01.08.2019, it was not clear as to with which authority a claim for refund was to be filed by an assessee. This was clarified only vide Circular No. 23/2019-Customs dated 01.08.2019, which clarified that the Customs authorities will take up the claim of refund of I.G.S.T. paid by assessees. Therefore, the time limit as per Notification 20/2018-Central Tax dated 28.03.2018 reckons from 01.08.2019 for filing such refund claims. Admittedly, within this time limit, the outbreak of the COVID-19 pandemic had occurred, due to which the Hon'ble Apex Court suo motu extended the time limit for 24 months till 28.02.2022.

Considering the above, we find that the refund claims filed by the appellant are within time.

Therefore, we hold that the appellant has filed the refund claims within