Credit of the amount of rejected refund claim

Rule-93 of CGST Rules 2017

Cred­it of the amount of reject­ed refund claim.- 

(1) Where any defi­cien­cies have been com­mu­ni­cat­ed under sub-rule (3) of rule 90, the amount deb­it­ed under sub-rule (3) of rule 89 shall be re-cred­it­ed to the elec­tron­ic credit

(2)   Where any amount claimed as refund is reject­ed under rule 92, either ful­ly or part­ly,   the amount deb­it­ed, to the extent of rejec­tion, shall be re-cred­it­ed to the elec­tron­ic cred­it ledger by an order made in FORM GST PMT-03.

Expla­na­tion.– For the pur­pos­es of this rule, a refund shall be deemed to be reject­ed, if the appeal is final­ly reject­ed or if the claimant gives an under­tak­ing in writ­ing to the prop­er offi­cer that he shall not file an appeal.