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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 tax: procedural eligibility, documentation, provisional payment rules and timelines govern GST refund claims.</h1> Refund claims require an application within prescribed time limits (generally two years from the relevant date), supported by prescribed documentary evidence or, for smaller claims, a declaratory certification. Registered persons may claim unutilised input tax credit refunds in specified cases (notably zero-rated supplies and tax-rate mismatches) but subject to exclusions. Proper officers must decide within sixty days, may grant provisional refunds for zero-rated supplies subject to safeguards, and may withhold, deduct or set off refunds where returns are defaulted, dues remain unpaid, or proceedings indicate risk to revenue.

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