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    <title>Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum</title>
    <link>https://www.taxtmi.com/circulars?id=62839</link>
    <description>Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.</description>
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    <pubDate>Wed, 09 Oct 2019 00:00:00 +0530</pubDate>
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      <title>Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum</title>
      <link>https://www.taxtmi.com/circulars?id=62839</link>
      <description>Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.</description>
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