Acer India - Refund of excess GST
Facts
Refund of excess GST paid on imports due to classification error.
Issue
Limitation period under Section 54 CGST Act.
Held
Two-year limitation runs from "relevant date" - for excess payment, the date of payment. Substantive right to refund not extinguished by procedural delay where caused by departmental error.
Ratio
Refund is a substantive right; limitation must be applied with regard to equity.
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