Tax Refund Rejected? How to Appeal or Refile

This query is : Resolved

Quick Summary

A taxpayer's refund claim, filed via RFD-01, was rejected by a Tax Officer using RFD-06 without providing any reasons. The advice given is to challenge the unreasoned RFD-06 through an appeal under Section 107, as a refund cannot be rejected without an RFD-08 notice and a hearing. While refiling the claim is an option, it's crucial to ensure compliance with the latest circulars on refunds to avoid further rejection.

Jignesh Selarka

Jignesh Selarka (Querist)

23 July 2020 Respected Sir/Madam,
Taxpayer had file Refund Claim by filling RFD-01 from Electronic Cash Ledger. After 21 days Tax Officer had rejected the refund claim by issuing RFD-06 without giving any reason. So, kindly suggest the solution for the same. May I file a new refund claim or any another any other solution?

Thanks in advance
Jignesh Selarka

CA Ankith Jain

CA Ankith Jain (Expert)

24 July 2020 Yes, you could file a new refund claim, but make sure, u have gone through latest circular w.r.t to refunds and filed according to the latest circular or else ur claims is bound to be rejected.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 A refund can't be rejected without an RFD-08 notice and a hearing (Rule 92(3)); an unreasoned RFD-06 should be challenged by appeal under Sec 107 within three months rather than by refiling the same claim.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Rejection without notice is irregular: Rule 92(3) requires an RFD-08 show-cause notice and a hearing before a refund is rejected, so either appeal the RFD-06 order in APL-01 within 3 months (Sec 107) or, if it was a curable defect, file a fresh claim within the Sec 54 time limit.

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