Streamlined GST Refund Process Needed Post-Appellate Orders; Requires Simple Application and CA Certification or Self-Certification.

Refunds resulting from appellate authority orders in GST cases require a streamlined process to ensure efficiency and compliance with judicial decisions. Taxpayers should submit a simple refund application, accompanied by a Chartered Accountant's Certificate verifying non-passing of the GST burden, unless a threshold allows self-certification. Refunds should proceed unless a stay is obtained from a higher authority. The GST Law should define a mandatory waiting period for refunds pending appeal outcomes and empower senior jurisdictional authorities to withhold refunds in exceptional cases, with interest payable. Refunds may involve CGST, SGST, or IGST, as applicable.

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