Refund on account of assessment or appeal: file fresh RFD-01 without re debiting previously held credits after appellate allowance. Where a refund claim rejected in FORM GST RFD-06 is subsequently allowed in appeal or any other order, the claimant must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order without re debiting amounts previously taken from the electronic credit ledger if those amounts were not re credited due to the pending appeal; the application must include order particulars and supporting documents, and the proper officer shall sanction the allowed refund, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure any required re crediting in accordance with the prescribed guideline.