Provisions under Rule 93 of CGST Rules, 2017 relating to “Credit of the Amount of Rejected Refund Claim”:
CGST Rule 93: Credit of the Amount of Rejected Refund Claim (Chapter X: Refund) [*1]
(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 ledger.
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 93 introduced vide Notification 10/2017, effective 01/07/2017.
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