demand recovered in section 79 of cgst can we apply for refund of tax recovered after filing appeal in section 107.

[sunil patel]

Sir 
demand recovered in section 79 of CGST can we apply for refund of tax interest and penalty which is recovered by department from bank account after filing appeal in section 107.

[YAGAY and SUN]

Yes, you can apply for a refund of tax, interest, and penalty recovered under Section 79 after filing an appeal under Section 107, if the appellate authority sets aside or reduces the demand. Once the order is in your favor, you can file a refund claim in Form GST RFD-01 under Section 54, citing “excess payment of tax” or “others” as the reason. The refund must be claimed within 2 years from the appellate order date, and interest may also be claimed if refund is delayed beyond 60 days.

[sunil patel]

Sir 
My question was that we have filed appeal in section 107 but order is yet to come so could we apply for refund of amount recovered by department from bank.

[Jayaram Yarram]

Yes, once the appeal is filed. You can submit the appeal acknowledgement with the jurisdiction officer for intimating the bank for releasing the bank attachment/ recovery. Bank will do the necessary based on communication from jurisdiction office.

[Shilpi Jain]

If its not a payment made by you but reocvered from your bank account you can file for refund of amount in excess of pre-deposit required to be made 

AI Summary

Refund of recovered GST: claimable if appeal results favorably; file refund application and seek bank attachment release. If the appellate authority sets aside or reduces a recovered GST demand, the taxpayer may claim a refund of tax, interest and penalty paid or recovered as excess by filing the prescribed refund application within the statutory time limit; interest may be available for delayed refunds. Separately, filing an appeal and producing the appeal acknowledgement to the jurisdictional officer can induce the officer to inform the bank to release or limit attachment, and taxpayers may seek refund of amounts recovered in excess of any required pre-deposit.