https://www.taxtmi.com/forum/issue?id=110764 Refunds are payable in cash rather than as ledger credits and a denied refund under earlier law lapses. The query asks when a refund is "rejected" for purposes of lapse-at assessing officer, commissioner (or appellate commissioner), higher administrative levels, or only after judicial denial-and how pending appellate or higher-level claims are treated when earlier authorities have rejected them. Replies note likely changes in authority designations under GST, advise provisional upfront payment of the bulk of export-related input tax refunds with the remainder after document verification, and propose administrative mechanisms to resolve legacy rejected claims. en-us Mon, 08 Aug 2016 10:09:30 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110764 Refunds are payable in cash rather than as ledger credits and a denied refund under earlier law lapses. The query asks when a refund is "rejected" for purposes of lapse-at assessing officer, commissioner (or appellate commissioner), higher administrative levels, or only after judicial denial-and how pending appellate or higher-level claims are treated when earlier authorities have rejected them. Replies note likely changes in authority designations under GST, advise provisional upfront payment of the bulk of export-related input tax refunds with the remainder after document verification, and propose administrative mechanisms to resolve legacy rejected claims. Discussion-Forum GST Mon, 08 Aug 2016 10:09:30 +0530 https://www.taxtmi.com/forum/issue?id=110764