Background:
In case appeals against the rejection of refund application, the credit amount is not being re-credited to the credit ledger, until the appeal is finally rejected. And Currently the process of appeal is manual.
Procedure:
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- The regd. person shall file a new refund application for the same period under “Refund on account of assessment/provisional assessment/appeal/any other order” category
- The application should contain details of the
- Type of the Order (appeal/any other order)
- Order No., Order date and the Order Issuing Authority
- Copy of the present Order (Appeal/Other) and
- Copy of the rejection order (RFD-06-Rejection of refund)
- The proper offer shall review the same and ask for the additional info., if any
- Since the amount debited earlier haven’t been recredited, the regd. person shall not be required to reverse any credit in this process
- After receiving all the documents and details specified above, the proper officer shall issue the refund order and payment order.
- The amount remained as rejected, if any, shall be re-credited to the respective electronic ledger.
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