https://www.taxtmi.com/caselaws?id=380782 Where the governing refund procedure permits manual filing, a refund application cannot be rejected solely for not being filed electronically, particularly where the court had already granted liberty to file it manually; the rejection was therefore unsustainable. Where the refund claim remained undecided despite repeated directions, the statutory mechanism for provisional refund under Rule 91 had to be applied, and provisional refund was directed to be paid. The refund process was required to continue on the basis of manual filing and statutory provisional refund, with further compliance and explanation sought from the concerned officials. en-us Tue, 21 May 2019 00:00:00 +0530 Fri, 07 Mar 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380782 Where the governing refund procedure permits manual filing, a refund application cannot be rejected solely for not being filed electronically, particularly where the court had already granted liberty to file it manually; the rejection was therefore unsustainable. Where the refund claim remained undecided despite repeated directions, the statutory mechanism for provisional refund under Rule 91 had to be applied, and provisional refund was directed to be paid. The refund process was required to continue on the basis of manual filing and statutory provisional refund, with further compliance and explanation sought from the concerned officials. Case-Laws GST Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380782