Refund on appeal: file fresh FORM GST RFD-01 without re-debiting electronic credit ledger; officer to sanction and re-credit. Where a refund rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the registered person 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 the electronic credit ledger for amounts already debited. The applicant must provide order details and upload the appellate order, the original RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re-crediting per paragraph 4.2 of Circular 59/33/2018, coordinating with the original rejecting officer where necessary.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund on appeal: file fresh FORM GST RFD-01 without re-debiting electronic credit ledger; officer to sanction and re-credit.
Where a refund rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the registered person 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 the electronic credit ledger for amounts already debited. The applicant must provide order details and upload the appellate order, the original RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re-crediting per paragraph 4.2 of Circular 59/33/2018, coordinating with the original rejecting officer where necessary.
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