Refund caging prevents PAN migration; AOs may block refunds or complete caging to enable PAN transfer. Non-migration of PANs due to pending refund caging is addressed by procedural rules permitting PAN migration where active AOs either complete caging after verification or block refunds via the AST 'Block Refund' function; refunds blocked by originating AOs under the confirmation procedure remain blocked and cannot be unblocked by destination AOs, while refunds blocked after verification of non-existence of manual refunds may be unblocked by the destination AO after due verification and completion of caging. OLD-flagged AOs or inactive AOs follow migration rules that transfer pending caging to destination AOs for completion.
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.
Refund caging prevents PAN migration; AOs may block refunds or complete caging to enable PAN transfer.
Non-migration of PANs due to pending refund caging is addressed by procedural rules permitting PAN migration where active AOs either complete caging after verification or block refunds via the AST "Block Refund" function; refunds blocked by originating AOs under the confirmation procedure remain blocked and cannot be unblocked by destination AOs, while refunds blocked after verification of non-existence of manual refunds may be unblocked by the destination AO after due verification and completion of caging. OLD-flagged AOs or inactive AOs follow migration rules that transfer pending caging to destination AOs for completion.
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