Former second finance minister Johari Abdul Ghani today denied Finance Minister Lim Guan Eng's claims that some RM19 billion in GST refunds was "missing" from government coffers.

"It is impossible for the funds to have gone missing and I have explained the matter to them," said Johari, in reference to the Public Accounts Committee (PAC).

For about an hour, Johari said he had explained to the PAC  the procedures involved in collecting GST and the payment of GST refunds.

Among others, the former Titiwangsa MP said he explained there are various categories to the GST refunds.

This includes refunds which could not be paid out as investigations are still ongoing for certain claims made, he added.

Johari, together with former deputy finance minister Ahmad Husni Hanadzlah, was summoned before the PAC today in relation to its probe on Lim's claims that the previous BN government had "misused" RM19.28 billion of GST refunds.

Today's probe comes following Lim's initial revelation in the Dewan Rakyat on Aug 8 that a Customs Department audit had revealed that the sum, from a total of RM19.4 billion in GST refunds, was unaccounted for.

This was as the Amanah Account (trust fund) where cash flow for the GST refunds was supposed to be deposited into only had a balance of RM148.6 million.

Johari was appointed as Second Finance Minister on June 27, 2016, replacing Husni who had resigned from the post held since April 2009.