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

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

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..... h rejected 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 .....

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..... ORM 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 .....

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..... credit ledger. The proper officer disposes the application by allowing refund of ₹ 70/- and rejecting the refund of ₹ 30/-. However, he does not re-credit ₹ 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 perso .....

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..... visional 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. 59/2018 - GST dated 26/10/2018. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State .....

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