Refund sanctioning process: orders, adjustment and electronic payment direction under GST refund framework. When the proper officer is satisfied a refund is due, he shall issue an order in FORM GST RFD-5 stating the sanctioned refund, any provisional refunds, adjustments against outstanding demands or the balance refundable; if fully adjusted an order in FORM GST RFD-6 may be issued. If any claimed amount is inadmissible, the officer shall record reasons, serve FORM GST RFD-7, consider the reply and then sanction or reject the refund, ensuring a reasonable opportunity to be heard. Where payable, payment advice in FORM GST RFD-8 directs electronic credit to the applicant's bank account; otherwise advice may direct credit to the Consumer Welfare Fund.