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    <title>Verifications for Refund of cash ledger balance</title>
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    <description>There is no central directive prescribing uniform verification procedures for sanctioning cash ledger refunds under GST; officers exercise discretion and may request additional documents, which has led to fishing or roving inquiries and consequent delays. Taxpayers should promptly furnish requested information and may escalate persistent or unwarranted delays to higher departmental authorities to seek expedited processing.</description>
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      <description>There is no central directive prescribing uniform verification procedures for sanctioning cash ledger refunds under GST; officers exercise discretion and may request additional documents, which has led to fishing or roving inquiries and consequent delays. Taxpayers should promptly furnish requested information and may escalate persistent or unwarranted delays to higher departmental authorities to seek expedited processing.</description>
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