TaxTMI 
Order sanctioning refund
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....ny amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM ....
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....6 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. ^13[(4) Where the proper officer is satisfied or where it is determined by the common portal, as the case may be, that the amount refundable under sub-rule (1) or (1A) or (1B) or (2) is payable to the applicant under sub-section (8) of section 54, an order shall be made in FORM GST RFD-06 and a payment order in FORM GST RFD-05 shall be issued for the amount of r....
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....advice" 3. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 - Central Tax dated 24-09-2019) 4. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 - Central Tax dated 24-09-2019) 5. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 - Central Tax dated 24-09-2019) before it was read as "an advice" 6. Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 7. Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 8. I....