Credit of the amount of rejected refund claim

Rule 5 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 5 – 5. Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 2, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 4, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electroni

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