New provision inserted to allow an applicant to withdraw the refund application filed by him by filing a RFD-01W, at any time before issuance of provisional refund or final refund or payment order or refund withhold order or notice. On submission of such RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, while filing application for refund in RFD-01, shall be credited back to the ledger from which such debit was made.