Section 91(2) in Punjab Goods and Services Tax Rules, 2017
(2)The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.[Provided that the order issued in Form GST RFD-04 shall not be required to be revalidated by the proper officer.] [Inserted by Notification No. G.S.R. 20/P.A.5/2017/S.164/Amd.(27)/2019, dated 8.4.2019 (w.e.f. 29.6.2017).]
