Background:
In the case of appeals against the rejection of the refund application, the credit amount is not re-credited to the credit ledger until the appeal is finally rejected. And Currently, the process of request is manual.
Procedure:
- The regd. a person shall file a new refund application for the same period under the “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 hasn’t been recredited, the regd. A 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 and payment orders.
- The amount remained as rejected, if any, shall be re-credited to the respective electronic ledger.