RFD06 - Rejection Order issued - however refund issued - how to rectify the mistake, Goods and Services Tax - GST

[UDHAYKUMAR KANDASAMY]

Dear All,

We have filed IDS Refund for the month of July 2022 on 20/08/2024 the refund application was rejected by issuing RFD06 (after SCN RFD08 issued with reason time barred application was made since the two years period to file refund ends on 19/08/2024 however we have filed on 20/08/2024) for Rs.1.40 Lakhs. The officer while passing the order by mistake issued payment order for refund which was credited to bank account of the applicant. Now, the officer asks us to repay the entire erroneous refund back through DRC03 voluntarily for which we are ready to make the payment. How to get the recredit of the ITC back in our Ele Credit Ledger? Is PMT-03A is the option as per circular 174/06/2022-GST or any other update has been made in the procedure.

Thanks