Debit to Electronic Cash Ledger if refund claimed :
Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger – Rule 3(10) of Payment Rules.
If the refund so claimed is rejected, either fully or partly, the amount debited under rule 3(10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in form GST PMT-03 – Rule 3(11) of Payment Rules.
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 – Explanation to Rule 3 of Payment Rules.