Grant of provisional refund

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....for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with t....

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....] in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said 3[payment order] was issued.] 5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).] ******** Notes 1 Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-0....