Query – Refund of Excess Amount Deposited During GST Search

[Pankaj Singh]

Facts: During the search, the Company was compelled to deposit Rs. 100 through the cash ledger. Subsequently, the SCN has proposed a liability of only Rs. 10.

Issue: Whether the excess amount of Rs. 90 can be claimed as a refund under the category “Any Other”, and the refund application in Form RFD-01 is required to be filed online  ? or there is any other prescribed process?

AI Summary

Refund of compelled GST deposit: excess amount refundable when payment made under protest absent adjudicated liability.
Excess amounts paid during a GST search under compulsion are treated as amounts paid under protest and are refundable where adjudication does not establish a corresponding tax liability; the proper remedy is a refund application using the prescribed Form RFD-01 filed through the mandated online process, with preservation of evidence demonstrating compulsion during the search.