Refund procedure after favourable appeal order: file fresh refund claim, provide orders and supporting documents, re credit applied. When a refund previously rejected and debited from the electronic credit ledger is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category for refunds arising from assessment/provisional assessment/appeal/any other order, provide order details and supporting documents, and need not debit again amounts already debited. The proper officer will sanction the allowed refund, issue sanction and payment orders, and ensure re credit of any remaining debited amount following applicable re credit guidelines and undertakings.
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Provisions expressly mentioned in the judgment/order text.
Refund procedure after favourable appeal order: file fresh refund claim, provide orders and supporting documents, re credit applied.
When a refund previously rejected and debited from the electronic credit ledger is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category for refunds arising from assessment/provisional assessment/appeal/any other order, provide order details and supporting documents, and need not debit again amounts already debited. The proper officer will sanction the allowed refund, issue sanction and payment orders, and ensure re credit of any remaining debited amount following applicable re credit guidelines and undertakings.
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