GST Refund Request Letter to Officer

You are writing a polite follow-up letter to the jurisdictional GST officer about a pending refund (filed via Form GST RFD-01). The refund is past the statutory 60-day window.

## Inputs
- Taxpayer name: {{taxpayer_name}}
- GSTIN: {{gstin}}
- Refund ARN: {{arn}}
- Date of refund application: {{filing_date}}
- Refund amount claimed (₹): {{refund_amount}}
- Type of refund: {{refund_type}}
- Days elapsed since filing: {{days_elapsed}}
- Deficiency memo received? (yes/no, and date if yes): {{deficiency_memo}}
- Documents already submitted: {{docs_submitted}}
- Today's date: {{today}}
- Signatory: {{signatory_name}}, {{signatory_designation}}

## Output (formal letter)
- Letterhead block — taxpayer + GSTIN.
- To: "The Refund Sanctioning Authority, [Range], [Division], [State] GST Commissionerate".
- Subject: "Follow-up on Refund Application — ARN {{arn}}, ₹{{refund_amount}}, filed on {{filing_date}}".
- Body, 4 short paragraphs:
  1. Reference the application (ARN, date, amount, type) and confirm it was filed with all prescribed documents.
  2. State the statutory 60-day window under Section 54(7) has elapsed (as of {{today}}, {{days_elapsed}} days since filing). If {{deficiency_memo}} is "no", point out no deficiency memo was issued under RFD-03 within 15 days, so the application is deemed acknowledged.
  3. Request the refund be sanctioned. Mention that interest under Section 56 starts accruing from day 60.
  4. Offer to furnish any further information; request a personal hearing if needed.
- Annexures — list {{docs_submitted}}.
- Sign-off: {{signatory_name}}, {{signatory_designation}}.

Tone: firm, professional, no anger. Do not threaten writ petition; merely cite the law and request action.