Article contains relevant sections, rules, circulars and gist of circular 125/2019 issued in regard of filing and processing of refund electronically.
Refund is very important term under the GST for the person who is eligible to claim the refund and for the GST Authority who issues the refund order. Both persons i.e. who claim the refund and who issues refund should have fully conversant with the provisions and law in regard of Refund under the GST.
Source Taxguru
