A refund dispute is won or lost on reconciliation. Returns, invoices, shipping or export evidence, bank realisation and the statutory formula must tell one consistent story.
Compare the rejection order against the application, notice, replies and uploaded evidence. Calculate limitation from the date of communication.
Refund disputes commonly arise from turnover or formula differences, invoice mismatch, export documentation, realisation evidence, classification, place of supply, accumulated input tax credit, unjust enrichment, limitation or failure to answer a deficiency or show-cause communication with complete material.
The rejection order must be compared with the application, notice, response and documents. An appeal should not assume that the authority considered every record merely because it was uploaded.
AMLEGALS prepares a period-wise reconciliation linking the claimed amount to returns, ledgers, invoices and supporting transaction evidence. Each ground of rejection is tested against the law and record. Missing explanations are supported by a clear evidentiary route and, where required, a procedural application.
The first appeal under Section 107 is drafted against the RFD-06 or other appealable decision. Limitation is calculated from communication, and the relief is stated precisely. If the dispute reaches GSTAT, the appeal record is reorganised around the findings in the appellate order.
Refund governance should allocate responsibility for invoice quality, LUT and export records, shipping evidence, foreign-remittance documentation, return reconciliation and response deadlines. A standard evidence pack reduces avoidable queries.
Where a legal position affects repeated periods, the organisation should ensure consistency while preserving period-specific evidence.
The following official sources support the legal positions summarised on this page and should be consulted for the current statutory text, procedure and notifications.
Content reviewed by the AMLEGALS Indirect Tax and Litigation team. Law reviewed as of: 21 July 2026. This page is general information about legal processes in India and is not legal advice. A formal opinion requires review of the specific facts and documents.
Short, direct, on the record.
Review the order, communication date, application, deficiency memos, show-cause notice, replies, uploaded evidence and calculations before drafting the appeal.
Admissibility depends on the procedural position and why the material was unavailable earlier. The need for additional evidence should be explained through the appropriate application.
Not necessarily, but the mismatch must be explained and reconciled with reliable records. Unsupported assertions are rarely sufficient.
Use a period-wise evidence checklist, reconcile before filing, preserve proof of upload and track every departmental communication to closure.
Share the relevant order, notice, contract or present compliance position for a confidential preliminary scope discussion.