Provisional refund procedure: 90% provisional payment rules and subsequent show-cause and recovery process clarified. The proper officer shall sanction a provisional refund of ninety percent of the admissible refundable amount under rule 91, with final sanction under rule 92; the officer may instead issue a final order in FORM GST RFD-06 within seven days if fully satisfied of eligibility. If provisional payment exceeds final admissible refund, the officer must issue a show cause notice in FORM GST RFD-08 under section 54 read with section 73 or 74, adjudicate and record recoveries via FORM GST DRC-07 and re-credit unutilized ITC via FORM GST PMT-03 subject to undertaking.