Order sanctioning refund

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..... is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: 9[****] 6[(1A)Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated suppli .....

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..... missioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in 10[Part A] of FORM GST RFD-07 informing him the reasons for withholding of such refund. 11[Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liabl .....

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..... Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) 7[or sub-rule (1A)] or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a 2[payment order] in FORM GST RFD-05 f .....

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..... 1) 8[or sub-rule (1A)] or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue 5[a payment order] in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. ******** Notes 1 Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 2. Substituted vide Not .....

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..... 7. Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 8. Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 9. Omitted vide NOTIFICATION NO. 15 /2021-Central Tax dated 18-05-2021 before it was read as "Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an orde .....

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