Facts :

• The petitioner, AXIS BANK LIMITED, is providing an entire spectrum of financial services for personal and corporate banking. For the ease of distinguishing and determining the ‘Location of Supplier’ [LOS] and the ‘Place of Supply’ [POS], the petitioner tagged all the branches to the respective States from where the services are provided and pay the taxes from the appropriate State.
• During system configuration at the time of implementation of GST, few business premises located in Telangana State were erroneously tagged to Andhra Pradesh. Thus, the services provided for such office premises in Telangana were alleged to be erroneously mapped as provided in Andhra Pradesh, instead of in Telangana State. 
• Hence, IGST was paid from the AP GST registration on services rendered from such branches in Telangana instead of CGST + SGST from the Telangana registration.
• This incorrect mapping was identified by the petitioner bank in the year 2019 and in order to correct the tax payment in respective states, the petitioner suo motu deposited appropriate CGST + SGST in Telangana for all the tax periods i.e. from July, 2017 to August, 2019, where IGST was wrongly paid from Andhra Pradesh registration.
• The petitioner bank has duly paid CGST and SGST suo motu in Telangana in cash and have reported the same by filing GST Form DRC 03 in Telangana State. As a result of the same, the petitioner bank has paid tax twice i.e. IGST in Andhra Pradesh from its Andhra Pradesh registration and CGST and SGST in Telangana from its TL registration, for the same services.
• Having regard to the above, the petitioner bank filed refund applications for the IGST paid for the years July, 2017 to August, 2019 on 14.02.2020 in Andhra Pradesh. The amount according to the petitioner is Rs.16,90,41,709/-. 
• A Show Cause Notice dated 08.04.2020 was issued calling upon the petitioner, as to why the refund claim should not be rejected on the ground that the refund claim is time barred as per Section 54.
• Aggrieved, by the subsequent Order, Petitioner Bank has filed this writ petition.

Issue

• Whether the refund claim filed by the Petitioner is time barred ?

Order

• The Division bench of High Court observed that as per Circular No.162/18/2021-GST, it is clear that if “A” has paid tax under a correct head before issuance of Notification No.35/2021-Central Tax, dated 24.09.2021, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of notification).
• In case, the adjudicating authority holds that the transaction as an inter-State supply and if ‘A’ pays IGST in respect of transaction on 10.05.2019, the last date for filing refund application would be 23.09.2023.
• However, if a particular person pays IGST on the same transaction on 10.11.2022 i.e. after issuance of Notification No.35/2021, the last date for filing would be 09.11.2024. 
• It is also to be noted here that the impugned order was passed on 23.11.2020 and this Circular came to be issued on 25.09.2021 giving a clarification as to the date for claiming refund under Section 89 of the CGST Act, and Section 19 of the IGST Act, 2017. 
• Hence, matter is remand back to the authority i.e. third respondent/Assistant Commissioner Central Tax, to deal with the refund application in the light of the Circular No.162/18/2021-GST dated 25.09.2021.