Credit of rejected GST refund claims: re credit to electronic credit ledger when refunds are rejected or deficiencies communicated. Rule 93 requires that amounts debited in respect of provisional adjustments be re credited to the electronic credit ledger where deficiencies are communicated, and that any amount of a refund claim rejected in whole or part be re credited to the electronic credit ledger by an order in FORM GST PMT-03; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to file an appeal.