Refund procedure for Canteen Stores Department: electronic claims subject to invoice validation and capped refund entitlement processing. Canteen Stores Department refunds for a capped portion of tax on inward supplies must be applied electronically via Form GST RFD-10A under rule 95B and are processed akin to RFD-01 under rule 89. Eligibility requires receipt of goods against tax invoices showing the CSD's GSTIN, supplier filing of outward supply details and returns, and an undertaking that goods were received for subsequent supply to Unit Run Canteens or authorised customers. Portal processing validates invoices against return data, prevents re-claimed invoices, auto-populates the capped refundable amount (allowing only downward revision), and requires the proper officer to verify filings, ITC reversal where applicable, and issue a detailed sanction order.