Refund in case of RCM liability paid by supplier

Treat it as RCM and should be paid by recipient, supplier can claim the refund

Is there any provision or circular/notificationrelated to this??

Yes, In case of RCM, GST liability will be on Recipient , Recipient have to pay tax and can claim ITC on same.
As supplier by mistake have paid the Tax on such supply, then in next Gstr3b deduct same amount from Current Amount.
and as Supplier make payment then he can adjust with other liability

I want the relevant provision. Please help me with that

Relevant provision is itself applicability of sec 9(3) nd 9(4) . in order to compliance with RCM provisions...you have to follllw up

But in sec 9(3) and 9(4), it's not mentioned that the supplier can claim refund for the same

Read with provisions of refund...and claim refund accordingly

Nothing is mentioned there

Claim refund under excess tax paid

Under the normal provisions of GST, a supplier of goods and services is a taxable person liable to pay tax on such supplies. However, in certain cases specifically. provided by law, the recipient of such supplies is liable to discharge such tax liabilities on such supplies. This is the concept of Reverse charge mechanism (RCM). The provision shall be applicable in respect of the following clauses in Section 9(3)&9(4). 1. In respect of supplies of certain goods or services as provided in section 9(3). 2.!Where specified supplies as may be notified are made by sn in registered supplier to the Registered supplier under section 9(4).

@ Kritika ji
B2B supply (which is liable to RCM) but wrongly the GST has been paid by supplier under forward charge instead of Recipient. Than in this case recipient has required to pay the tax under RCM and suppliers which wrongly paid it as output tax liability in GSTR 3b than you have to reverse the output tax liability in current 3b return along with in GSTR 1 if you already show that invoice in return.
Refund of ITC and any tax paid form cash ledger in 3b return is not available.
You can adjust that output tax liability against future output tax liability (under forward charge if any).