Pardeep Garg (CA-Final Student) 05 December 2019
I filed a refund application in form GST RFD-01 on 12.10.2019 for refund of unutilised ITC on account of Export of goods without payment of tax.
But on 14.10.2019 deficiency memo was issued and amount get re-credited into E-credit ledger.
So, I filed a fresh application for the same period in GST RFD-01 on 22.10.2019.
But this time again deficiency memo was issued on 06.11.2019.
But this time the amount didn't get re-credited into the E-credit ledger.