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Refund of GST export of service with payment of tax

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This query is : Resolved

CA Riyaz Ahmad (Querist)

19 May 2021 We have filed GST refund on export of service with payment of GST for F.Y. 2018-19 as on 31-03-2021.Department issue RFD 02 to file refund fresh application due to some deficiency in application, now we have filed fresh application as on 14-04-2021.
Now department issue RFD 08 SCN for that refund has been filed after expiry of time limit of two years from the date of issue of invoice or received payment. However we have file first application within time limit.
Q1. Can dealer file refund after expiry of time limit?
Q2. Is there any case law for supporting ?
Q3. Application file as on 14-04-2021 treat as fresh application or reply of RFD 02?

CA Altamush Zafar

CA Altamush Zafar (Expert)

19 May 2021 There is a new notification where the time period between RFD-01 and RFD-03 will not be counted for limitation.
However even if there is lapse of after the above benefit you can challenge the rejected since it was rejected without given opportunity of being heard. You will have to fight the case first in the appeals and then in the High Court.

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