Online refund application allowed to be refiled after technical failure, with interest claim left open.

A petitioner who could not complete an earlier online refund filing because of technical issues was permitted to submit a fresh refund application in the prescribed online category. The authority was directed to consider the renewed application expeditiously, preserving the claimant's ability to pursue refund of the penalty amount. The right to claim interest was expressly left open and was not decided at this stage.

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Issues: Whether the petitioner could be permitted to file a fresh online refund application for refund of the penalty amount after the earlier online attempt failed due to technical issues, and whether the right to claim interest should be kept open.

Outcome: The petition was disposed of by permitting the petitioner to file a fresh refund application in the prescribed online category, with a direction that the authority consider it expeditiously. The claim for interest was left open.

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