Refund claim procedure: fresh RFD 01 filing after favourable appellate order without re debiting electronic credit ledger. Where a refund rejected in FORM GST RFD 06 is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category 'Refund on account of assessment/provisional assessment/appeal/any other order' claiming the amount allowed. The claimant is not required to re debit the electronic credit ledger for amounts already debited; the application must provide order type, order number, order date, issuing authority and upload the appellate/other order, the original RFD 06 rejection and related documents. The proper officer will sanction the refund, issue payment and RFD 06 orders and ensure re credit in accordance with Circular No. 59/33/2018 guidance.
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Refund claim procedure: fresh RFD 01 filing after favourable appellate order without re debiting electronic credit ledger.
Where a refund rejected in FORM GST RFD 06 is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed. The claimant is not required to re debit the electronic credit ledger for amounts already debited; the application must provide order type, order number, order date, issuing authority and upload the appellate/other order, the original RFD 06 rejection and related documents. The proper officer will sanction the refund, issue payment and RFD 06 orders and ensure re credit in accordance with Circular No. 59/33/2018 guidance.
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