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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 ..... Additional Commissioners of State Tax / Joint Commissioners of State Tax / Deputy Commissioners of State Tax/ Assistant Commissioners of State Tax / State Tax Officers, Punjab Subject: Procedure 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim, re-crediting of the amount debited from the electronic credit ledger, if any, is not done till the appeal is finally rejected. Therefore, such rejected amount remains debited in respect ofthe 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered person 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 assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for refund of unutilized ITC on account of export to the extent of Rs.100/- and debits the said amount from his electronic credit ledger. The proper officer disposes the application by allowing refund of Rs.70/- and rejecting the refund of Rs. 30/-.However, he does not re- credit Rs.30/- since appeal is preferred by the claimant and accordingly FORM GST RFD 01B is not uploaded. Assume that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. Difficulty, if any, in implementation of the above instr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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