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of <h1>Understanding GST Refund Process: Sanctioning or Rejecting Claims Using Form GST RFD-05, Rules from September 2016</h1> The procedure for sanctioning or rejecting refund claims under the Goods and Services Tax (GST) framework. It refers to the GST RFD-05 form used for processing refund orders. The draft format and rules from September 2016 detail the legislative and regulatory framework governing the refund process, including the criteria and conditions under which refunds are either approved or denied. The statutory provisions aim to ensure compliance with the GST laws and provide a structured approach to handling refund applications within the taxation system.
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