https://www.taxtmi.com/caselaws?id=441668 A refund claim could not be rejected merely because it was filed offline where the rules permitted manual filing in place of electronic submission, and a timely physical application remained valid. The refund arose from the appellate relief, and procedural insistence on portal filing could not override the substantive right to refund. As the refund was not granted within the prescribed sixty-day period, statutory interest became payable on the delayed amount under the Act. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441668 A refund claim could not be rejected merely because it was filed offline where the rules permitted manual filing in place of electronic submission, and a timely physical application remained valid. The refund arose from the appellate relief, and procedural insistence on portal filing could not override the substantive right to refund. As the refund was not granted within the prescribed sixty-day period, statutory interest became payable on the delayed amount under the Act. Case-Laws GST Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441668