Chapter - X of CGST Rules, 2017
REFUND
RULE 93. Credit of the amount of
rejected refund claim
(corresponding section 54)
(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.