Refund claim processing must follow expedited timelines with prompt document requests and sanctioned conclusion within prescribed limits.

All refund applications shall be processed within 15 days to determine correctness/admissibility; if unsupported or defective, the assessee will be informed to furnish documents and correct the claim within the next 15 days; the refund may then be sanctioned without further delay but in no case beyond a period of three months.

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