TaxTMI 
TaxTMI 
Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum
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.... DATED: 17.10.2019 Subject: Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum Doubts have been raised on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other forum against rejection of a refund claim in FORM GST RFD-06. The matter has been examined and in order to cl....
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....d. Therefore, such rejected amount remains debited in respect of the particular refund claim filed in FORM GST RFD-01. 3. In case a favourable order is received by a registered person in appeal or in any other forum in respect of a refund claim rejected through issuance of an order in FORM GST RFD-06, the registered person would file a fresh refund application under the category "Refund on acco....
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....n order in FORM GST RFD 06 issued by the proper officer or such other order against which appeal has been preferred and other related documents. 4. Upon receipt of the application for refund under the category "Refund on account of assessment/provisional assessment/appeal/any other order" the proper officer would sanction the amount of refund as allowed in appeal or in subsequent forum which wa....
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....onic credit ledger. The proper officer disposes the application by allowing refund of Rs. 70/- and rejecting the refund of Rs. 30/-. However, he does not re-credit Rs. 30/- since appeal is preferred by the claimant and accordingly FORM GST RFD 01B is not uploaded. Assume that the appellate authority allows refund of only Rs. 10/- out of the Rs. 30/- for which the registered person went in appeal. ....