https://www.taxtmi.com/acts?id=20189 Taxpayers may file a simple refund application with a Chartered Accountant's certificate (or self certification below a prescribed threshold). Refunds arising from an appellate authority's order should not be kept in abeyance merely because the order is appealed further, unless a higher appellate authority has stayed the operative effect. GST law should prescribe a mandatory waiting period for certain refunds, permit senior officials to withhold refunds in exceptional cases subject to payment of interest, and cover refunds of CGST, SGST or IGST. en-us Sat, 12 Dec 2015 02:15:06 +0530 Sat, 12 Dec 2015 02:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20189 Taxpayers may file a simple refund application with a Chartered Accountant's certificate (or self certification below a prescribed threshold). Refunds arising from an appellate authority's order should not be kept in abeyance merely because the order is appealed further, unless a higher appellate authority has stayed the operative effect. GST law should prescribe a mandatory waiting period for certain refunds, permit senior officials to withhold refunds in exceptional cases subject to payment of interest, and cover refunds of CGST, SGST or IGST. Act-Rules Bills Sat, 12 Dec 2015 02:15:06 +0530 https://www.taxtmi.com/acts?id=20189