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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Refund of pre-deposit: streamline release when appellate orders permit, unless a higher authority issues a stay.</h1> 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.

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