Refund of recovered dues after appeal order and related interest reporting under GST compliance framework. Reporting format for reduction due to recovery of outstanding dues where the recovered amount is subsequently refunded pursuant to an appeal order, together with the related interest on such refund. The form records taxpayer-wise particulars including GSTIN, trade name, demand order details, appeal order details, and the amount of outstanding dues refunded after appeal, with separate allocation of IGST components into SGST/UTGST and CGST portions.