A refund application was made under inverted duty structure and refund was granted. Refund of ITC of input services was also availed basis VKC footsteps judgement and amt received in bank. Now the officer has demanded back the amt of refund granted pertaining to ITC of input services....also the same has been paid vide DRC -03 with interest. Now we insisted the officer that the amount should reflect back in our credit ledger ..... Other wise it would amt to double payment......as once the amt was debited from our ITC ledger during refund application ..... And second time payment made through DRC -03 PMT-03 is not applicable as it is used in case of rejection of refund... in this case refund already credited in bank ?? What is mechanism / form / application to be made for recredit of such ITC to our credit ledger .... The officer is ready to do so but he is also unaware of the procedure ?? Request your view sir

Reply: Your Assessing authority can pass an order of rejection of refund in GST PMT-03.