Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum

Refund on account of appeal: file a fresh RFD 01 without re debiting the credit ledger and upload the appellate order.

Where a refund previously rejected in FORM GST RFD-06 is later allowed in appeal, the claimant must file a fresh refund application in FORM GST RFD-01 under the category 'Refund on account of assessment/provisional assessment/appeal/any other order', need not re-debit the electronic credit ledger if the amount was not re credited earlier, must furnish order details and upload the appellate order and original RFD-06, and the proper officer will sanction the refund, issue RFD-06 and RFD-05, and ensure re credit of any remaining allowed amount following prescribed guidelines.