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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 ..... dure 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 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 clarify this issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ), hereby clarifies the issues raised as below: 2. Appeals against rejection of ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 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 shall make an order in FORM GST RFD 06 and issue payment order in FORM GST RFD 05 accordingly. The proper officer disposing the application for refund under the category Refund on account of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uploaded will be uploaded with refund sanctioned amount as ₹ 80/- and the amount to be re-credited as ₹ 20/-. In case, the proper officer who 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 is requested that suitable trade notices may be issued to publicize the contents of this circular. 7. Difficulty, if any, in implementation of the above instructions may please ..... X X X X Extracts X X X X X X X X Extracts X X X X
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