Refund order or adjudication order after SCN and hearing :
Where the proper officer is satisfied that the amount refundable under rule 4(1) or 4(2) is payable to the applicant under section 48(8), he shall make an order in form GST RFD-06 and issue a payment advice in form GST RFD-05, for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund – Rule 4(3) of Refund Rules.
Where the proper officer is satisfied that the amount refundable under rule 4(1) or sub-rule 4(2) is not payable to the applicant under section 54(8) [unjust enrichment], he shall make an order in form GST RFD-06 and issue an advice in form GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund – Rule 4(4) of Refund Rules.