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Since the amendment in definition of “relevant date” was made on 1st Feb., 2019, therefore it is a prospective amendment. With effect from 1st February, 2019, the meaning of relevant date may be reckoned within 2 years from the due date of furnishing of return under Section 39 of the CGST Act, 2017 relating to the period in which such claim for refund arises. Hence, in this context the appellant’s contention is not acceptable that their refund application in respect of inverted duty structure should be processed as per un-amended provisions of sub-section (14) of Section 54 of the CGST Act, 2017 since the tax period of refund claim in this case pertains to December, 2017.

Section 54 of the CGST Act — Refund — The appellant filed refund claim for the period of December, 2017 of accumulated ITC on account of Inverted Tax Structure under Section 54(3) of the Act, 2017. The adjudicating authority rejected the refund claim on the ground of time bar issue as the appellant has filed refund application beyond two years from the relevant date. Being aggrieved with the impugned orders, the appellant has filed appeal. The appellate authority observed that the amended provisions under sub-section (14) of Section 54 of the Act, 2017 for relevant date was made effective from 1-2-2019, while the fresh refund application was filed by the appellant on 25-1-2020 which is absolutely beyond the two years from the relevant date. Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
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