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    <title>Credit of the amount of rejected refund claim</title>
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    <description>Rule 93 requires that amounts debited in respect of provisional adjustments be re credited to the electronic credit ledger where deficiencies are communicated, and that any amount of a refund claim rejected in whole or part be re credited to the electronic credit ledger by an order in FORM GST PMT-03; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to file an appeal.</description>
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      <description>Rule 93 requires that amounts debited in respect of provisional adjustments be re credited to the electronic credit ledger where deficiencies are communicated, and that any amount of a refund claim rejected in whole or part be re credited to the electronic credit ledger by an order in FORM GST PMT-03; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to file an appeal.</description>
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