Procedure for claiming the refund amount

Procedure for claiming the refund amount in cases where the original claim of refund was rejected (in part/full) in RFD-06 but subsequently received the favourable order in appeal or any other forum

Category : | Author :MasterGST

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.

      1. 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
      2. The application should contain details of the
        1. Type of the Order (appeal/any other order)
        2. Order No., Order date and the Order Issuing Authority
        3. Copy of the present Order (Appeal/Other) and
        4. Copy of the rejection order (RFD-06-Rejection of refund)
        5. The proper offer shall review the same and ask for the additional info., if any
      3. Since the amount debited earlier haven’t been recredited, the regd. person shall not be required to reverse any credit in this process
      4. After receiving all the documents and details specified above, the proper officer shall issue the refund order and payment order.
      5. The amount remained as rejected, if any, shall be re-credited to the respective electronic ledger.