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GST - Section 54 of the CGST Act, 2017 – Refund on Export/Zero-Rated Supply, Limitation, Relevant Date – Petitioner filed refund application on 15.06.2020 for Compensation Cess related to exports made during the financial year 2017-2018 - Respondent rejected the refund claim for the period July 2017 to March 2018, citing that the application was filed beyond the two-year limitation period as per Explanation (2) to Section 54 of the CGST Act - Whether the petitioner's refund application for compensation cess, filed on 15.06.2020 for exports made between July 2017 and March 2018, is time-barred under Section 54(1) of the GST Act or whether the delay can be condoned based on Circular No.45/19/2018-GST – HELD – The Section 54(1) of the CGST Act clearly prescribes a limitation period of two years from the relevant date for filing a refund application, and Explanation 2 to Section 54 defines the ‘relevant date’ for exported goods as the date when the ship or aircraft carrying the goods leaves India. In the facts of the case, the relevant date for the goods exported by the petitioner would be from the date of shipping mentioned in the shipping bills. Therefore, period of two years is required to be calculated from the date of shipping - The explicit language of Section 54(1) and Explanation 2 which calculates the Limitation from the export date itself and not return filing dates - The contention raised by the petitioner that as per the provisions of section 54(3), relevant date would be the date of filing the return under the provisions of GST Act cannot be accepted in view of Explanation 2 to section 54 of the CGST Act. As the petitioner has failed to file the refund claim within the prescribed period of two years from the relevant date, the respondent authority has rightly rejected such refund claim as being time barred – Further, while Notification No. 35/2020 extended the due date for refund applications falling within a specific period due to COVID-19, this extension was applicable to the month of March 2018 and did not cover the entire period from July 2017 to February 2018 for which the refund claims were already time-barred before the lockdown - The rejection of the refund claim as time-barred under Section 54(1) of the CGST Act is upheld and the petition is dismissed
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