GST Refund

[SANJAY JAIN]

we have filed the refund claim for our client under inverted duty structure. The show cause was issued and the refund claim was rejected in February 2020. We want to reapply for the refund claim. The GST portal is not allowing the file the refund claim again for the same period. How to file the GST refund claim again?

Thanks in advance

Sanjay Jain

AI Summary

Undertaking not to appeal bars refund challenge; re credit to electronic credit ledger prevents refiling or appeal.
Once an Order in Original rejecting a refund has been passed and the claimed amount was re credited to the Electronic Credit Ledger only after the claimant gave an undertaking that they would not file an appeal, the claimant is precluded from filing an appeal; post OIO resubmission on the common portal is not available and resubmission would effectively seek review of the OIO. Alternative pathways include higher court challenge or seeking a refund via departmental audit if factual circumstances and departmental acceptance permit.