TMI BlogREFUND OF APPEAL EFFECTX X X X Extracts X X X X X X X X Extracts X X X X ..... REFUND OF APPEAL EFFECT X X X X Extracts X X X X X X X X Extracts X X X X ..... e required, for the purpose of refund of ITC more than 2 lakhs, when the same is claimed due to appeal effect under GST Law. Reply By Rajagopalan Ranganathan: The Reply: Sir, C.A. certificate is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t necessary to claim the refund. The refund will be sanctioned on the basis of records and documents maintained by you for carrying out the provisions of GST Act and the rules made thereunder. Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Ganeshan Kalyani: The Reply: Refund application to be submitted in Form RFD-01 and then the authority verifies the details and documents submitted and if he is satisfied that the all supportings t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o refund are correct then refund order will be issued Form RFD-06. Reply By vijay kumar: The Reply: As per Section 54, CA certificate is required when the refund claim is above 2 lakhs and does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertain to ZRS, to disprove unjust enrichment .. Even if the claim is arising due to appeal, the appellate order could be a remand order keeping all issues open, particularly when rejection took place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the original proceedings without following PNJ or this issue was not verified earlier. X X X X Extracts X X X X X X X X Extracts X X X X
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