CBIC issues clarification regarding procedure for claiming refund subsequent to favourable order in appeal

CBIC issues clarifications regarding the procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum; Explains that appeals against rejection of refund claims are being disposed offline as electronic module for the same is yet to be made operational; Accordingly, clarifies that the registered person would file a fresh refund application under the category “Refund on account of assessment/ provisional assessment/appeal/any other o...