Exclusion of time period between filing of refund claim and communication of deficiency memo for calculating limitation period of 2 years

In case of refund of ITC, the time period from the date of filing of the refund claim in RFD-01 till the date of communication of the deficiencies in RFD-03 by the proper officer has been excluded for the purpose of calculating the limitation period of two years for filing refund claim. This is in respect of any such fresh refund claim filed after rectification of the deficiencies.