Refund claims in FORM GST RFD-01 after favourable appellate orders are clarified for uniform implementation across field formations. Procedure to claim refund in FORM GST RFD-01 after a favourable order in appeal or any other forum is clarified for uniform implementation across field formations. The instruction adopts the clarification issued by the GST Policy Wing and directs officers to follow it while dealing with refund applications arising from such favourable orders. The operative focus is on the refund mechanism, the form to be used, and consistent application of the law by tax authorities.
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 claims in FORM GST RFD-01 after favourable appellate orders are clarified for uniform implementation across field formations.
Procedure to claim refund in FORM GST RFD-01 after a favourable order in appeal or any other forum is clarified for uniform implementation across field formations. The instruction adopts the clarification issued by the GST Policy Wing and directs officers to follow it while dealing with refund applications arising from such favourable orders. The operative focus is on the refund mechanism, the form to be used, and consistent application of the law by tax authorities.
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