Show Cause Notice if whole or part of refund is not admissible :
If the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in form GST RFD- 08 to the applicant, requiring him to furnish a reply in form GST RFD-09 within fifteen days of the receipt of such notice and after considering the reply, make an order in form GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provision of rule 4(1) shall, mutatis mutandis, apply to the extent refund is allowed – Rule 4(2) of Refund Rules.
No application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard.