ADJUDICATION OF SCN BY PROPER OFFICER SANCTIONING REFUND - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

11. ADJUDICATION OF SCN BY PROPER OFFICER SANCTIONING REFUND 11.1 The proper officer for sanctioning refund will also be the proper officer for adjudicating the cases relating to refund application. 11.2 The notice shall be adjudicated following the principles of natural justice and an order shall be issued in FORM GST RFD-06 under Section 54 of the CGST Act, 2017. 11.3 FORM GST RFD-08 and FORM GST RFD-06 are to be considered as show cause notice and adjudication order, respectively, under both Section 54 (for rejection of refund) and Section 73/74 of the CGST Act, 2017, as the case may be (for recovery of erroneous refund).