https://www.taxtmi.com/caselaws?id=755196 Rule 97A of the CGST Rules expressly deems references to electronic filing on the common portal to include manual filing of the relevant refund application or procedure, so a manual refund claim cannot be rejected merely for lack of electronic filing. That statutory rule operates within the refund scheme under Chapter X and prevails over administrative instructions or circulars, which cannot override it. Rule 89 must be applied consistently with Rule 97A, and technical difficulties should not defeat legitimate refund claims. The appellate order rejecting the refund was therefore liable to be set aside and the manual application processed. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755196 Rule 97A of the CGST Rules expressly deems references to electronic filing on the common portal to include manual filing of the relevant refund application or procedure, so a manual refund claim cannot be rejected merely for lack of electronic filing. That statutory rule operates within the refund scheme under Chapter X and prevails over administrative instructions or circulars, which cannot override it. Rule 89 must be applied consistently with Rule 97A, and technical difficulties should not defeat legitimate refund claims. The appellate order rejecting the refund was therefore liable to be set aside and the manual application processed. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755196