TaxTMI 
TaxTMI 
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.
demand recovered in section 79 of cgst can we apply for refund of tax recovered after filing appeal in section 107.
09 Jun 2025 
4 Replies 
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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. (AI Summary)
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. (AI Summary)