GST refund claims on pre-GST contracts must be verified on facts and entitlement before final decision.

Refund of GST allegedly collected in relation to a pre-GST contract required verification of the relevant facts and the petitioner's entitlement before a final decision could be taken. The State did not finally adjudicate the refund claim on merits in the impugned order, but indicated that the claim would be examined with reference to the applicable Central Government orders and later instructions. The authorities were directed to process the refund expeditiously after verification and to decide the claim within 90 days.

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Issues: Whether the petitioner's claim for refund of GST collected in the course of execution of the contract required consideration and decision by the State authorities.

Analysis: The grievance concerned non-refund of GST allegedly paid in relation to a pre-GST contract. The authorities did not finally adjudicate the refund claim on merits in the order; instead, the State indicated that the claim would be examined subject to verification of facts and the petitioner's entitlement, with reference to the relevant Central Government orders and subsequent instructions.

Outcome: The authorities were directed to process the refund claim expeditiously after verification of facts and entitlement and to take a decision within 90 days.

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