GSTAT Delhi says timely Original Refund Application Survives Subsequent Deficiency Memo

The GST Appellate Tribunal, Delhi, dismissed the Department's appeal against the grant of an export refund of ₹6,78,822. The original refund application had been filed within the extended limitation period under Notification No. 13/2022-Central Tax, read with the Supreme Court's COVID limitation orders. The subsequent application filed after a deficiency memo was treated as a continuation of the original claim, particularly since the memo merely stated that supporting documents were incomplete without identifying what was missing. Importantly, the Tribunal held that the two-year limitation under Section 54(1) is mandatory and not directory. The refund nevertheless survived because the original application itself was within time.