Section 86(4A) in The Central Goods and Services Tax Rules, 2017
(4A)[ Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be recredited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.] [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
