Refund of cash ledger was rejected by the authority, and thereby the amount from cash ledger went to the government account and not visible in either cash or credit ledger. Now my query is how to get that money back. I have re applied for refund under others category but the concerned authority is unable to process refund application. So if possible please give the notification under which they can process the refund. 

Reply—

If no amount if reflecting in cash ledger of taxpayer, refund cannot be processed with given facts. As you have already applied for refund under any other category, there is no relevance to apply under this category again. It may be a case of withhelding of refund amount, but a resaon should be present for withhelding of refund amount.  

As per Rule 92(2) of CGST Rules, Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54 , he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. Please contact your AO for solution of your problem.