Refund for same period filed twice

Can the refund for same period be filed twice ? How? Any section or rule that limits or prescribes this?
Replies (2)
Quick Summary
It's generally not possible to file a GST refund twice for the exact same period. While there are no explicit restrictions in theory, the GST portal will prevent duplicate submissions. The only exception is if a deficiency memo was issued and you're filing a fresh, manual refund under the same ARN.

It is not possible to file refund twice. 

Theoretically there is no restriction but practically GST portal will not allow to file a refund twice for the same period.

It is possible only where a deficiency memo has been issued online and the applicant is filing a fresh refund manually under same ARN.

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