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    <title>Delay in disposal of refund claims - Instructions regarding</title>
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    <description>Where refund claims are incomplete in particulars or not supported by required documents, the Department may reject them by issuing a Show Cause Notice specifying deficiencies; after observing the principles of Natural Justice the claims should be disposed of on merits, and no refund claim should be kept pending beyond the prescribed three-month period, with field formations advised to ensure quick scrutiny and timely finalisation.</description>
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      <description>Where refund claims are incomplete in particulars or not supported by required documents, the Department may reject them by issuing a Show Cause Notice specifying deficiencies; after observing the principles of Natural Justice the claims should be disposed of on merits, and no refund claim should be kept pending beyond the prescribed three-month period, with field formations advised to ensure quick scrutiny and timely finalisation.</description>
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