Section 96(7) in Himachal Pradesh Goods and Services Tax Rules, 2017
(7)Where the applicant becomes entitled to refund of the amount withheld under clause(a)of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.
