RFD Annexure A

As per Rule 89 & Read with Section 54 of CGST Act :

RFD 01 : application form for refund claim on account of Unutilized ITC , from Cash Ledger as specified in section 54 (1) .
Ie : Inverted duty Structure
Export /Sale to Sez without payment of
tax
Except : person covered Under Section 55 of CGST Act : ie UIN, Embassy

And Documentary Evidence is to provided in Annexure A & Annexure A contains statements
Ie : Statement 1 For refund claim due to Inverted duty Structure