Step-by-step GST refund process from RFD-01 to appeal: 15-day acknowledgement, 60-day order, deficiency memos, RFD-08 notice, interest and appeal under section 107.
How to claim GST refund of excess cash ledger balance, tax paid under the wrong head (section 77) and appeal pre-deposit, with limits, interest and worked examples.
How GST refund on exports works under LUT or IGST payment: section 16 IGST Act, Rule 89(4), Rule 96 and 96A, with a SaaS example and litigation pointers.
Types of GST refund under section 54 and RFD-01: exports, inverted duty, SEZ, excess payment and more, with start-up, pharma and IT examples.