Answer

1. F

   Facts

   You can appeal an RFD-06 rejection to the Appellate Authority in APL-01 within three months, extendable by one month for sufficient cause. A pure refund appeal does not need the 10 percent tax pre-deposit.

2. P

   Provisions and law

   • Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
   • Sec 107(4), CGST Act 2017Further one month allowed for sufficient cause
3. A

   Analysis

   Example: RFD-06 dated 10 September rejects Rs 4 lakh. Appeal by 9 December with grounds such as missing notice, wrong facts or new grounds not in RFD-08, and attach the evidence. If you win, the refund is paid with interest. Do not let the rejected amount get re-credited as accepted if you plan to appeal.

4. C

   Conclusion

   1. 1Download the RFD-06 order
   2. 2Decide grounds of appeal
   3. 3File APL-01 within three months
   4. 4Track the appeal and refund

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.