Answer

1. F

   Facts

   Notification 14/2025-CT bars provisional refund for persons who have not completed Aadhaar authentication under Rule 10B and for suppliers of certain notified goods such as pan masala, tobacco, areca nuts and essential oils. Risk flags or pending refund disputes can also stop it.

2. P

   Provisions and law

   • Notification 14/2025-CTNo provisional refund for persons not Aadhaar authenticated and for some notified goods
   • Rule 91, CGST Rules 2017Provisional refund order RFD-04 for zero-rated supplies
3. A

   Analysis

   If your promoter or authorised signatory has not completed Aadhaar authentication, the system will not issue RFD-04 even for a clean claim. The final refund is still possible after full scrutiny, but it takes longer. Complete authentication from the dashboard and file future claims after it is done.

4. C

   Conclusion

   1. 1Check Aadhaar authentication status under My Profile
   2. 2Complete authentication for promoters and the signatory
   3. 3Check whether your goods fall in the notified exclusions
   4. 4Follow up for the final order under Sec 54(7)

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