Answer

1. F

   Facts

   Yes. A refund order in RFD-06 can be appealed to the Appellate Authority in APL-01 within three months of communication under Sec 107(1), with one more month allowed for sufficient cause.

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
   • Rule 92, CGST Rules 2017Final refund order RFD-06, adjustment RFD-07 and notice RFD-08
3. A

   Analysis

   Appeals succeed where the rejection rests on a procedural lapse, like a late LUT, or on a formula error by the officer. Where the problem was your own missing document, a fresh claim within the time limit may be faster than appeal. Compare the time left on the two-year limit before deciding.

4. C

   Conclusion

   1. 1Read the order and list each ground of rejection
   2. 2Check the time left under the two-year limit
   3. 3Decide between a fresh claim and an appeal
   4. 4File APL-01 with grounds and documents within three months

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