Refund Sanctioned u/r 92 of CGST Rules 2017; Amount to be Credited Electronically to Applicant's Bank Account.

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....Order sanctioning refund - Payment order - amount of refund same shall be electronically credited to bank accounts of the applicant on the basis of "a consolidated payment advice" from the date of notified. - Rule 92 of the Central Goods and Services Tax Rules, 2017....