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    <description>GST refund claimed on a pre-GST contract must be processed by the State authorities after verification of the relevant facts and entitlement. The High Court directed the authorities to examine the claim and take an appropriate decision within the stipulated time, instead of leaving the refund request unattended. The operative effect is a mandated administrative determination on refund eligibility based on factual verification.</description>
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      <description>GST refund claimed on a pre-GST contract must be processed by the State authorities after verification of the relevant facts and entitlement. The High Court directed the authorities to examine the claim and take an appropriate decision within the stipulated time, instead of leaving the refund request unattended. The operative effect is a mandated administrative determination on refund eligibility based on factual verification.</description>
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