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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....THAN, I.A.S., ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF STATE TAX Circular No.87/2019-TNGST (PP6/35622/2019) dated: 20.12.2019 Sub: Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum - regarding Ref: Circular No 111/30/2019-GST, dated 03.10.2019 issued by the Department of Revenue, Ministry of Finance, Government of India, ....
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....ices Tax Rules, 2017 (hereinafter referred to as "TNGST Rules"), where an appeal is filed against the rejection of a refund claim, re-crediting of the amount debited from the electronic credit ledger, if any, is not done till the appeal is finally rejected. Therefore, such rejected amount remains debited in respect of the particular refund claim filed in FORM GST RFD-01. 3. In case a favourable....
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....ve details of the type of the Order (appeal/any other order), Order No., Order date and the Order Issuing Authority. The registered person would also be required to upload a copy of the order of the Appellate or other authority, copy of the refund rejection 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.....
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....above clarifications can be illustrated with the help of an example. Consider a registered person who makes an application for refund of unutilized ITC on account of export to the extent of Rs.100/- and debits the said amount from his electronic 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-cred....