Appeal against the refund rejection order of inverted duty claim in input tax credit

[SANJAY JAIN]

What is the process of filing the appeal against the refund rejection order input tax credit claim.

Thanks in Advance.

[KASTURI SETHI]

Refund rejection order is same as Order-in-Original (Adjudication Order).

[SANJAY JAIN]

Dear Kasturiji, thanks for your quick response. Can you please advise the process of filing and whether the appeal whether it is to be filed online or manual.

[KASTURI SETHI]

Manually allowed. It is safe. For the time being, online is not advisable.

AI Summary

Appeal against refund rejection treated as Order in Original; file appeal manually rather than online for now.
A rejected refund claim for input tax credit under an inverted duty regime is treated as an Order in Original (adjudication order), permitting appeal; practical guidance advises filing the appeal manually and discourages online filing at present.