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        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.

        <h1>Electronic refund process via FORM GST RFD-01 enables end-to-end online filing and single disbursement across tax heads.</h1> A fully electronic refund mechanism via FORM GST RFD-01 requires specified documentary uploads and online undertakings, with ARN generation only after complete filing; applications are electronically routed to jurisdictional officers, who must issue acknowledgements or deficiency memos within statutory timelines counted from ARN. Provisionally sanctioned refunds may be paid subject to later adjudication and recovery procedures; sanctioned refunds are disbursed as a single payment across tax heads through PFMS after bank-account validation, and re-crediting or recovery entries in electronic ledgers are governed by set procedural safeguards.

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