Refund threshold: de minimis exclusion bars very small GST refund claims from administrative disbursement. Refund claims are subject to a statutory minimum threshold: amounts below the legislatively prescribed floor are excluded from refund and thus ineligible for disbursement, operating as a de minimis exclusion that removes very small refund claims from administrative processing under the GST refund provision cited in the source.
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Provisions expressly mentioned in the judgment/order text.
Refund threshold: de minimis exclusion bars very small GST refund claims from administrative disbursement.
Refund claims are subject to a statutory minimum threshold: amounts below the legislatively prescribed floor are excluded from refund and thus ineligible for disbursement, operating as a de minimis exclusion that removes very small refund claims from administrative processing under the GST refund provision cited in the source.
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