GST Refund claim filed within two years from relevant date cannot be rejected

 Case Name : Gillette Diversified Operations Private Limited Vs Joint Commissioner of GST and Central Excise (Appeals-II) (Madras High Court)

Madras High Court held refund claim filed within two years from ‘relevant date’ as defined in Explanation 2(a) to Section 54(14) of CGST Act. Therefore order rejecting refund claim not sustainable.