Order sanctioning refund

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....mount of refund to which the applicant is entitled, mentioning therein, the amount, if any, refunded to him on a provisional basis under sub-section (4A) of section 38, amount adjusted against any outstanding demand under the Act or under any earlier law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand unde....

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....on for refund shall be rejected without giving the applicant a reasonable opportunity of being heard. (3) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable to the applicant under sub-section (6) of section 38, he shall make an order in FORM GST RFD-5 and issue a payment advice in FORM GST RFD-8, for the amount of refund to be electronically cred....