Can refund be withheld by the department?

Can refund be withheld by the department?
Question 11
Bill
Refunds
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Can refund be withheld by the department?
Ans. Yes, refund can be withheld in the following circumstances:
i. If the person has failed to furnish any return till he files such return;
ii. 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 pays such tax int

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