Procedure to claim a refund when favorable order has been issued in appeal or any other forum

When once any refund order has been rejected in FORM GST RFD-06, and applicant further appeals against the same in Appellate tribunal or any other authority then re-credited of the amount debited from the electronic credit ledger, if any, is not done till the appeal is finally rejected. If any favorable order has been passed by the concerned authority then taxpayer have to file a fresh application under the category “Refund on account of assessment/provisional assessment/appeal/any other order for claiming the amount which is allowed under further appeal. Taxpayer is required to give details of the type of the order (appeal/any other order), order no., order date and order issuing authority. Upon receipt of the required document and after verifying the same proper officer shall issue the sanction amount of the refund. Proper officer will also re-credit the amount which is rejected under further appeal.

Read more about Circular No. 111/30/2019