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Refund on account of appeal: file fresh RFD-01 without re-debiting electronic credit ledger, subject to documentation. Where a refund previously rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the claimant must file a fresh FORM GST RFD-01 under the category 'Refund on account of assessment/provisional assessment/appeal/any other order' without re debiting amounts that remained debited pending appeal. The application must state order type, number, date, issuing authority and upload the appellate/other order, the original RFD-06 rejection and related documents. The proper officer will sanction the allowed refund, issue RFD-06 and RFD-05 orders, and ensure re crediting to the electronic credit ledger in accordance with established re credit guidelines.
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Provisions expressly mentioned in the judgment/order text.
Refund on account of appeal: file fresh RFD-01 without re-debiting electronic credit ledger, subject to documentation.
Where a refund previously rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the claimant must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order" without re debiting amounts that remained debited pending appeal. The application must state order type, number, date, issuing authority and upload the appellate/other order, the original RFD-06 rejection and related documents. The proper officer will sanction the allowed refund, issue RFD-06 and RFD-05 orders, and ensure re crediting to the electronic credit ledger in accordance with established re credit guidelines.
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