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. CBIC has issued a notification dated 03.10.2019, in order to clarify the doubts. The clarification states the following:
- Appeals against rejection of refund claims are being disposed offline as the electronic module for the same is yet to be made operational. Where an appeal is filed against the rejection of a refund 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 of the particular refund claim filed in FORM GST RFD-01.
- 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 an order in FORM GST RFD-06, the registered person would file a fresh refund application under the category “Refund on account of assessment / provisional assessment / appeal / any other order” claiming refund of the amount allowed in appeal or any other forum.
- The registered person shall be required to give details of the type of the Order (appeal/any other order), Order No., Order date and the Order Issuing Authority. The registered 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 or such other order against which appeal has been preferred and other related documents.
- 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.
To read the full notification Click here.
