Can refund be withheld by the department?

Can refund be withheld by the department?
Question 11
Bill
Refunds
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 11. Can refund be withheld by the department?
Ans. Yes, refund can be withheld in the following circumstances:
* If the registered dealer has not submitted return(s), till he files the return(s);
* If the registered taxable person is required to pay any tax, interest or penalty which has not been stayed by the appellate authority/Tribunal/ court, till he

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