Section 90(6) in The Central Goods and Services Tax Rules, 2017
(6)On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.] [Inserted by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).]
