How to get refund Pre-deposit amount of CGST & CX appeal?

[Tushar Sarkar]

Dear Sir,

I have received a favorable order from the Commissioner of CGST & CX, Appeals-l, 

Now I wish to claim a refund of the pre-deposit amount.

I paid this challan through   'https://cbic-gst.gov.in/cbec-portal-ui/'  > e-Payment > Generate Challan.

Accounting code for Service tax is work contract service and the accounting code was 0410 & 1457.

Could you please guide me how to file the refund application?

I would sincerely appreciate your assistance in this issue.

Thank you in advance.

Tushar Sarkar

[Sadanand Bulbule]

File RFD-01 on GST Portal selecting "Refund of Excess Balance/Other", attach the order of the Appellate Authority + challan of pre-deposit.

[Tushar Sarkar]

Dear Sir,

Thankyou you your repply.

I am not able to log into GST portal with my Service tax no and password.

Is there any option in "https://cbic-gst.gov.in/" portal?

 

 

[Sadanand Bulbule]

Plz contact the jurisdictional GST office for help. 

[KASTURI SETHI]

(i)   You can apply for refund claim in Form-GST-RFD-01 A(Manual) under Rule 89 (1) and Rule-97A of CGST Rules, 2017.

(ii) In this context, read Section 142(3) of CGST Act.

(iii) Case laws can be easily traced out.

               

[Tarun Agarwalla]

Dear Sir,

does the earlier method of application of service tax refund by making a simple application before the jurisdictional authority have been dispensed with?

AI Summary

Pre-deposit refund under GST appeals requires RFD-01 or manual Form RFD-01A with appellate order and challan. Refund of a pre-deposit amount paid in connection with a CGST/Central Excise appeal may be pursued through the GST refund mechanism. The discussion indicates that, where the refund follows a favourable appellate order, the applicant may file Form GST RFD-01A manually under Rule 89(1) read with Rule 97A of the CGST Rules, 2017, and rely on the transitional refund framework in the CGST Act. The claim should be supported by the appellate order and the challan evidencing the pre-deposit.