Refund by A GST Officer

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Refund under GST is processed only when the concerned officer attaches his/her DSC.

Where can this provision be found ?
Replies (4)
We can see only approved by officer in the refund procedures.

DSC related will be in officers departmental procedures
Agreed with eswar
I totally agree with you sir
But even if it is mentioned in officers procedure can you please quote the rules or procedure
Is it ITC refund or Cash ledger refund?

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