Section 92(1) in The Central Goods and Services Tax Rules, 2017
(1)Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable:[***] [Omitted 'proviso' by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).]
