CBIC issued guidelines w.r.t. sanction, post-audit and review of refund claims
The CBIC vide Instruction No. 03/2022 dated June 14, 2022 has issued guidelines w.r.t. sanction, post-audit and review of refund claims. Attention is invited to sub-section (2) of section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to…
