Under the Central Goods and Services Tax Act and Rules, a registered taxpayer may claim a refund of excess tax or balance in the electronic cash ledger by filing an application electronically. The refund must be processed within 60 days if the application is complete. Previously, taxpayers could not withdraw refund applications once filed, but Rule 90(5) now permits withdrawal before issuance of any refund sanction, payment, or notice orders by submitting a withdrawal application electronically via FORM GST RFD-01W. Withdrawal is allowed only until the refund application receives an acknowledgment. Upon withdrawal, the debited ledger amount is restored, and the taxpayer may file a fresh refund application for the same or different periods. The GST portal provides a detailed procedure for withdrawal, including submission of reasons and supporting documents, and updates the application status to "Refund Application Withdrawn." - (AI Summary)