If the Member State of Refund refuses an application fully or partly they must also notify the applicant of the reasons for refusal.
If this happens the applicant can appeal against the decision using the appeals procedure of that Member State. This means that the normal VAT appeals rules of that Member State on time limits, form of appeal etc., will apply.
If the Member State of Refund has not notified its decision within the appropriate decision deadline the applicant should consider that the application has been rejected unless any alternative procedures apply in that Member State.
The applicant’s own VAT authority cannot intervene on its behalf.
Depending on your VAT4U service level we will support you in this situation and elaborate with you on next steps to secure your cash back.