Canteen Stores Department refund processing follows the prescribed circular framework and requires compliance by subordinate officers. Processing of refund applications filed by the Canteen Stores Department (CSD) is to follow the circular issued by the Central Board of Indirect Taxes and Customs. The State tax authority forwards the circular to subordinate officers for compliance and directs that trade organisations also be informed at the local level, reflecting an administrative communication on the refund-processing framework for CSD applications.
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Provisions expressly mentioned in the judgment/order text.
Canteen Stores Department refund processing follows the prescribed circular framework and requires compliance by subordinate officers.
Processing of refund applications filed by the Canteen Stores Department (CSD) is to follow the circular issued by the Central Board of Indirect Taxes and Customs. The State tax authority forwards the circular to subordinate officers for compliance and directs that trade organisations also be informed at the local level, reflecting an administrative communication on the refund-processing framework for CSD applications.
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