https://www.taxtmi.com/caselaws?id=769231 Rule 90(3) of the CGST Rules permits a deficiency memo only to identify defects in a refund application and require a fresh filing after rectification; it does not authorise a final decision on the substantive admissibility of refund. The proper officer must confine the communication to procedural deficiencies and then process the claim under the prescribed refund adjudication mechanism, where rejection can occur only in accordance with Rule 92 and after notice and hearing. A memo stating that refund is not allowable merely because payment was made through DRC-03 exceeded the limited scope of Rule 90(3) and was therefore not sustainable. en-us Fri, 28 Mar 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769231 Rule 90(3) of the CGST Rules permits a deficiency memo only to identify defects in a refund application and require a fresh filing after rectification; it does not authorise a final decision on the substantive admissibility of refund. The proper officer must confine the communication to procedural deficiencies and then process the claim under the prescribed refund adjudication mechanism, where rejection can occur only in accordance with Rule 92 and after notice and hearing. A memo stating that refund is not allowable merely because payment was made through DRC-03 exceeded the limited scope of Rule 90(3) and was therefore not sustainable. Case-Laws GST Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769231