Answer

1. F

   Facts

   When a refund is partly allowed, the order in RFD-06 shows the sanctioned and rejected amounts. You can appeal the rejected part within three months. If the rejected amount was debited from the credit ledger, it is re-credited only if you do not appeal or the appeal fails, as per the rules.

2. P

   Provisions and law

   • Rule 92(3), CGST Rules 2017Before rejecting a refund wholly or partly, a notice in RFD-08 is issued and the applicant replies in RFD-09 within 15 days
   • Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
   • Rule 93, CGST Rules 2017Re-credit of rejected refund amount to the ledger in PMT-03 where the applicant does not appeal or the appeal is finally rejected
3. A

   Analysis

   Example: an ITC refund of Rs 10 lakh is cut to Rs 7 lakh because of a turnover calculation. If you accept the cut, the Rs 3 lakh can be re-credited to your credit ledger through PMT-03 after the appeal period. If you disagree, appeal with the corrected calculation. Choose based on how strong your case is.

4. C

   Conclusion

   1. 1Read the RFD-06 to see why part was rejected
   2. 2Decide whether to accept or appeal
   3. 3If accepting, track PMT-03 re-credit
   4. 4If appealing, file APL-01 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.