Section 87(13) in The Central Goods and Services Tax Rules, 2017
(13)[ A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]Explanation 1. - The refund shall be deemed to be rejected if the appeal is finally rejected.Explanation 2. - For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
