https://www.taxtmi.com/caselaws?id=796432 Statutorily recognised IGST refund claims cannot be denied solely because the online customs system generates technical mismatches or does not permit electronic processing. Portal-related limitations do not curtail the entitlement to refund under the applicable GST enactments. Refund claims must therefore be processed manually on the basis of physical documents, with appropriate refund orders passed in accordance with the GST framework. en-us Tue, 14 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796432 Statutorily recognised IGST refund claims cannot be denied solely because the online customs system generates technical mismatches or does not permit electronic processing. Portal-related limitations do not curtail the entitlement to refund under the applicable GST enactments. Refund claims must therefore be processed manually on the basis of physical documents, with appropriate refund orders passed in accordance with the GST framework. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796432