https://www.taxtmi.com/forum/issue?id=114305 Repayment of a sanctioned refund following retrospective amendment should not be made on verbal instruction; a written departmental demand or SCN is required. Voluntary repayment may be made from the Electronic Cash Ledger, but funds cannot be converted into Electronic Credit Ledger balance by simple transfer; re-credit of ITC depends on formal refund/rejection procedures (RFD forms and Rule 93) and documentary proof of deposit if re-credit is sought. Taking credit twice risks double crediting, so secure written departmental direction before adjustment. en-us Thu, 08 Nov 2018 11:12:06 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114305 Repayment of a sanctioned refund following retrospective amendment should not be made on verbal instruction; a written departmental demand or SCN is required. Voluntary repayment may be made from the Electronic Cash Ledger, but funds cannot be converted into Electronic Credit Ledger balance by simple transfer; re-credit of ITC depends on formal refund/rejection procedures (RFD forms and Rule 93) and documentary proof of deposit if re-credit is sought. Taking credit twice risks double crediting, so secure written departmental direction before adjustment. Discussion-Forum GST Thu, 08 Nov 2018 11:12:06 +0530 https://www.taxtmi.com/forum/issue?id=114305