CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 93 – 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 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.