Schlumberger Asia Services Ltd. Vs Commissioner of CE & ST (CESTAT Chandigarh)
Whether the refund claim filed by the appellant is barred by limitation or not?
The amendment to Section 140 came after one year of the switching to the GST Regime on 30.08.2018 which is applicable retrospectively. In that circumstances how the appellant could have filed the refund claim within one year from 01.07.2017 till 30.08.2018, when there was no provision of law existed, when amendment itself takes on 30.08.2018, therefore, the relevant date of filing the refund claim shall be 30.08.2018 and within one year of the said date, the refund claim has been filed by the appellant. In that circumstance, I hold that the refund claim filed by the appellant is not barred by limitation.
Source Taxguru
