https://www.taxtmi.com/caselaws?id=408320 Refund claims from the electronic cash ledger must be processed under Rule 90(1) by issuing FORM GST RFD-02 within the prescribed time; only if deficiencies remain can FORM GST RFD-03 be issued for a fresh application after rectification. Where the acknowledgment was not issued within 15 days and this procedure was not followed, rejection of the refund claim could not be sustained. The High Court therefore set aside the rejection and remanded the matter for reconsideration in accordance with law. en-us Tue, 24 Nov 2020 00:00:00 +0530 Tue, 25 Mar 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408320 Refund claims from the electronic cash ledger must be processed under Rule 90(1) by issuing FORM GST RFD-02 within the prescribed time; only if deficiencies remain can FORM GST RFD-03 be issued for a fresh application after rectification. Where the acknowledgment was not issued within 15 days and this procedure was not followed, rejection of the refund claim could not be sustained. The High Court therefore set aside the rejection and remanded the matter for reconsideration in accordance with law. Case-Laws GST Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408320