CBIC Clarification for rejection of refund claim

In case where a notice has been issued for rejection of refund claim and where the time limit for issuance of order in terms of the provisions of sub section (5), read with sub section (7) of section 54 of the CGST Act, 2017 falls during the period from 20^th March, 2020 to 29^th June, 2020 in such cases the time limit for issuance of the said order shall be extended to fifteen days after receipt of reply to the notice from the registered person or the 30^th June, 2020, whichever is later. This notification shall come into force w.e.f 20^th March, 2020.