Refund of pre-deposit: streamline release when appellate orders permit, unless a higher authority issues a stay. Taxpayers may file a simple refund application with a Chartered Accountant's certificate (or self certification below a prescribed threshold). Refunds arising from an appellate authority's order should not be kept in abeyance merely because the order is appealed further, unless a higher appellate authority has stayed the operative effect. GST law should prescribe a mandatory waiting period for certain refunds, permit senior officials to withhold refunds in exceptional cases subject to payment of interest, and cover refunds of CGST, SGST or IGST.