Refund adjudication under GST: proper officer must adjudicate SCNs and issue FORM GST RFD-06 orders.

Refund adjudication under GST vests in the proper officer who sanctions refunds; adjudication must follow natural justice and be recorded in FORM GST RFD-06 as the adjudication order, while FORM GST RFD-08 functions as the show-cause notice, and both forms operate as the procedural instruments for recovery of erroneous refunds under the statutory framework.

---

---

---