Appeal against Refund Rejection Order

[Ashiesh Prremji]

Dear Sir,

We got Refund rejection order RFD-06 on the ground that we didn't reply SCN issued under RFD-08 within time. So, now we are going to file Appeal (Re-apply in RFD-01 on account of Order).

Sir, Actually while filing original RFD-01, we declared higher Domestic Turnover by mistake due to which Refundable amount was less claimed. my query is how should we address this issue while Re-apply for Refund ?

Whether while filing Appeal (RFD-01 on Account of Order) amount to be declared as 'Refund' as was earlier claimed and the Supporting documents working should be corrected by declaring correct domestic turnover ?

Please suggest how should we address this issue....

Thank You,

AI Summary

Right to personal hearing prevents refund rejection without hearing, and appeals may correct calculation errors in refund claims.
A refund rejection based on non-response to an SCN does not dispose of a refund claim without affording the statutory personal hearing under Section 75(5) of the CGST Act, creating a natural justice ground of appeal. On re-application or appeal the appellant should state the rejected amount, specify the correct refundable amount in brackets, and explain the calculation mistake in the brief facts and grounds so the appellate authority can consider both the procedural denial and the substantive correction.