2026-VIL-1066-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Time limit for filing refund claims of IGST, Competent authority for IGST Refund - Appellant filed refund claims under Section 55 read with Section 54(2) of the CGST Act, 2017, which were rejected as time-barred since they were filed beyond the prescribed period of eighteen months as per Notification No. 20/2018-Central Tax dated 28.03.2018 - Whether the refund claims filed by the appellant beyond the eighteen-month period prescribed under Notification No. 20/2018-Central Tax dated 28.03.2018 are to be treated as time-barred, or whether the time limit should be computed from the date when the competent authority for filing such claims was clarified – HELD - Prior to 01.08.2019, it was not clear which authority was competent to receive refund claims under the GST law. This ambiguity was clarified only through Circular No. 23/2019-Customs dated 01.08.2019, which specified that Customs authorities would take up claims for refund of IGST paid by assessees. Therefore, the eighteen-month time limit prescribed under Notification No. 20/2018-Central Tax must reckon from 01.08.2019 rather than the effective date of the notification itself – Further, within this reckonable period, the COVID-19 pandemic occurred, following which the Supreme Court suo motu extended the time limit by 24 months until 28.02.2022. Consequently, the refund claims filed by the appellant fall within the extended time limit and cannot be rejected as time-barred - The impugned orders rejecting the refund claims as time-barred are set aside and the appeals are allowed
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