Order sanctioning refund :
If, upon examination of the application, the proper officer is satisfied that a refund under section 54(3) 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 section 54(6) of CGST Act, amount adjusted against any outstanding demand under the Act or under
any existing law and the balance amount refundable – Rule 4(1) of Refund Rules.
In cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment may be issued in form GST RFD-07.