The CBIC has issue procedure relating to sanction, post-audit and review of refund claims

According to section 107 of the Central Goods and Services Tax Act, 2017, the commissioner may review any decision or order, including an order of refund, with respect to its legality or propriety. The commissioner may direct any officer subordinate to him to file an appeal against the decision or order.

Source form - https://taxinformation.cbic.gov.in/content-page/explore-circulars