GST

Appealing a rejected export refund

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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.

Provisions

Sec 107(1), CGST Act 2017; Sec 107(4), CGST Act 2017; Rule 92, CGST Rules 2017

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.

Close

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

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