https://www.taxtmi.com/caselaws?id=799161 Rule 90(2) limits preliminary scrutiny of a GST refund application to its completeness under Rule 89. Refund classification, the applicability of prescribed statements, the evidentiary adequacy of proof of foreign inward remittance, and limitation cannot be determined through a deficiency memo at that stage. The contents and nature of a remittance document, rather than its title, must be evaluated during merits adjudication. A limitation objection also requires merits consideration after an opportunity of hearing. Refund applications must therefore be entertained on refiling, with these objections considered during substantive processing. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799161 Rule 90(2) limits preliminary scrutiny of a GST refund application to its completeness under Rule 89. Refund classification, the applicability of prescribed statements, the evidentiary adequacy of proof of foreign inward remittance, and limitation cannot be determined through a deficiency memo at that stage. The contents and nature of a remittance document, rather than its title, must be evaluated during merits adjudication. A limitation objection also requires merits consideration after an opportunity of hearing. Refund applications must therefore be entertained on refiling, with these objections considered during substantive processing. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799161