GST refund time limit

A business filed a GST refund application in July 2018 for tax paid under the wrong head. Due to internal issues, they failed to submit required documents to the department promptly. The department has now stated that over two years have passed, preventing the refund processing. The discussion seeks advice on whether the refund can still be claimed, especially if re-applying after a deficiency memo, and how the original application date impacts the claim.