Held - when Rule 97A permits manual filing also, it is not known why the filing was restricted to electronically in the said Circular. So, the cont.....

Held - The application for refund is rejected only on the ground that the said refund claim application is not filed electronically and in accordan.....

Held - Section 54 of the Act referred to above provides that any person claiming refund of any tax and interest, if any, paid on such tax or any am.....

Held - The origin of the impugned circular can be traced to section 168 of the Central Goods and Services Tax Act, 2017, which empowers the Central.....