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    <description>A rejected GST refund claim should be reconsidered only after completion of the ongoing investigation into the genuineness of suppliers, movement of goods, and underlying transactions. Verification of these matters may determine whether the transactions are legitimate and whether the related input tax credit is available. The refund claim is therefore to be decided afresh after the investigation is completed, with the merits of the claim and all contentions remaining open.</description>
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      <description>A rejected GST refund claim should be reconsidered only after completion of the ongoing investigation into the genuineness of suppliers, movement of goods, and underlying transactions. Verification of these matters may determine whether the transactions are legitimate and whether the related input tax credit is available. The refund claim is therefore to be decided afresh after the investigation is completed, with the merits of the claim and all contentions remaining open.</description>
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