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TMI BlogProcedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forumX X X X Extracts X X X X X X X X Extracts X X X X ..... , 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam / Sir, Subject: Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum - regarding Doubts have been raised on the procedure to be followed by a registered pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 order is received by a registered person in appeal or in any other forum in respect of a refund claim rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 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. 4. Upon receipt of the application for refund under the category "Refund on account of assessment/provisional a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for refund of unutilized ITC on account of export to the extent of ₹ 100/- and debits the said amount from his electronic credit ledger. The proper officer disposes the application by allowing refund of ₹ 70/- and rejecting the refund of ₹ 30/-. However, he does not re-credit ₹ 30/- since appeal is preferred by the claimant and accordingly FORM GST RFD 01B is not upl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the refund claim is not the one who is disposing the application under the category "Refund on account of assessment/provisional assessment/appeal/any other order", the latter shall communicate to the proper officer who rejected the refund claim to close the ARN as above only after obtaining the undertaking as referred in para 4.2 of Circular no. 59/33/2018 - GST dated 04/09/2018. 6. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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