Refund of interest on reclaimed reversals credited to electronic cash ledger, usable for future liabilities or claimed as refund. The omitted Rule 77 required the registered person to claim refund of interest paid on reclaim of reversals in Form GSTR-3, credit the amount to the electronic cash ledger using Form GST PMT-05, and allowed the credited amount to be used for future interest or tax liabilities or to be claimed as a refund under the statutory refund mechanism.