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of <h1>Refund Claims Under Rs. 1,000 to Be Rejected Separately Per Tax Head; Section 54(14) Excludes Cash Ledger Balances.</h1> Refund applications claiming amounts less than Rs. 1,000 should be summarily rejected according to the directive issued by the Central Board of Indirect Taxes & Customs. This limit, as per section 54(14), is to be calculated separately for each tax head and not cumulatively. However, this restriction does not apply to refund claims concerning the balance in the electronic cash ledger. The instructions are directed to all Principal Chief Commissioners and Chief Commissioners of Central Tax to ensure compliance with these guidelines.
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