Section 96(4) in Punjab Goods and Services Tax Rules, 2017
(4)The claim for refund shall be withheld where,-(a)a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or(b)the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
