Section 96(7) in The Central 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 [by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07] [Substituted 'after passing an order in FORM GST RFD-06' by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).].
