𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗣𝗲𝗿𝗶𝗼𝗱 𝗳𝗼𝗿 𝗗𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁𝗶𝗮𝗹 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The limitation period for filing subsequent differential refund claims is calculated from its date of filing, as per Section 11B of the Act."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Om India Trading Company Private Limited 𝗜𝘀𝘀𝘂𝗲: Is the subsequent differential refund claim barred by the limitation period? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, an exporter, filed a refund claim under Notification No. 41/2012-ST. After receiving the sanctioned refund, they realized a shortfall and filed a subsequent refund claim for the differential amount.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that once an initial refund claim is sanctioned, subsequent differential claims cannot be considered a continuation of the original claim. As the second refund claim was filed beyond the limitation period under Section 11B of the Act, it was deemed time-barred. Appeal dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Om India Trading Company Private Limited vs. Commissioner of CGST & Central Excise, Guwahati 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 77143 of 2018 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 07 June 2023 📜 This ruling reaffirms that the limitation period for refund claims is strictly governed by Section 11B, regardless of earlier claims.