Delhi Govt. constitutes
“Refund Approval Committee” chaired by senior most Special Commissioner along
with Special Commissioners & Controller of Accounts as members and Zonal
In-charge as member secretary, to grant approval in case of refund of SGST,
CGST, IGST and Cess above Rs. 50 lakhs under DGST / CGST Act; Directs all Asst.
Commissioners / GSTOs who have been assigned powers u/s 54 of DGST Act, to
issue refund order after obtaining prior approval of Zonal in-charge i.e. Jt.
Commissioner / Addl. Commissioner / Spl. Commissioner, where amount claimed (of
excess tax paid) is more than Rs. 10 lakhs but less than Rs. 50 lakhs;
Similarly, in case of amount above Rs. 50 lakhs, prior approval of Refund
Approval Committee shall be required : Delhi Govt. Orders
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