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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 claim deficiencies: officer issues RFD-03 directing applicant to rectify defects and refile within the prescribed period.</h1> The proper officer must point out deficiencies in a GST refund claim within fifteen days by issuing Form RFD-03 electronically through the common portal, specifying defects and requiring the applicant to rectify those deficiencies and refile the refund application after correction.

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