2026-VIL-379-DEL
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SGST High Court Cases

GST - Refund of unutilised input tax credit on account of export of goods, Rejection of refund claims on the ground of time-barred - Relevant date and applicability of amendment to Explanation 2(e) of Section 54 of the CGST Act – Relevant date from which the two-year period under Section 54 of the CGST Act is to be calculated - Whether the amendment to Explanation 2(e) to Section 54 of the CGST Act, brought into effect from 1st February, 2019, would apply to refund claims pertaining to a period prior to the said amendment – HELD - The expression ‘relevant date’ is required to be construed with reference to the category under which the refund claim falls. The determination of the relevant date depends upon the nature of the refund amount as well as the nature of the supply of goods or services. In cases involving refund of unutilized ITC, either on account of zero-rated supplies or inverted duty structure, the relevant date would be as per the unamended Explanation 2(e) to Section 54 of the CGST Act, which provided that the relevant date would be the end of the financial year in which such claim for refund arises - The amendment to Explanation 2(e), which came into effect from 1st February 2019, would not apply retrospectively to refund claims pertaining to the period prior to the amendment to divest the vested rights of the petitioners. The application of amendment to Explanation 2(e) to Section 54 of the CGST Act is prospective in nature - The impugned orders holding the refund applications to be time-barred are not tenable and set aside. The Department is directed to process the refund applications of the petitioners on merits and pass appropriate orders, in accordance with law – The petitions are disposed of
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