GST
Appealing a rejected GST refund
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Facts
A refund rejection order in RFD-06 can be appealed in APL-01 within three months. Since there is no tax demand in a pure refund rejection, the 10 percent tax pre-deposit does not apply.
Provisions and law
- Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
- Sec 54(7), CGST Act 2017Proper officer passes the refund order after examining the application
- Rule 92, CGST Rules 2017Refund order in RFD-06 after notice in RFD-08 and reply in RFD-09
Analysis
Example: an exporter's Rs 6 lakh ITC refund is rejected for missing FIRCs that were in fact submitted. The appeal should show the documents and the RFD-09 reply. If the rejected amount was debited from the credit ledger, it is re-credited in PMT-03 only after the appeal period or as the appeal decides. Interest is due if the refund is allowed on appeal.
Conclusion
- Download the RFD-06 order and the earlier RFD-08 and RFD-09
- Prepare grounds and attach the missing or ignored documents
- File APL-01 within three months
- Track re-credit and refund after the appeal order
A Savvy can do this for you
First appeal
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