Provisional refund of 90 percent not given

From 1 October 2025, provisional refund of 90 percent is given within 7 days of acknowledgement based on system risk assessment, for zero-rated and certain other claims. High-risk claims can be withheld with reasons. Some persons, such as those without Aadhaar authentication, are not eligible.

Example: an exporter files a Rs 20 lakh refund and gets RFD-02, but no RFD-04 after 7 days. Possible reasons are high risk rating, pending proceedings, or Aadhaar authentication not done. Ask the officer in writing for the reason. Withholding provisional refund does not mean final rejection; the final order should still come within 60 days.