Procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum.

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..... te the 07-11-2019 Subject: Procedure to claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum. The circular seeks to specify 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 clari .....

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..... 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 account of assessment/provisional .....

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..... ued 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 was originally rejected and sh .....

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..... . The proper officer disposes the application by allowing refund of ₹ 70/- and rejecting the refund of ₹ 30/-. However, he does not recredit ₹ 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 ₹ 10/- out of the ₹ 30/- for which the registered person went in appeal. .....

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..... /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 issued by the Centre. 6. Difficulties faced, if any, in implementation of the above instructions may please be brought to the notice of the Department. Ami .....

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