FAQs

TaxTMI AI Tools are add-on features designed to assist users in legal research, document extraction, and drafting work.

The AI Tools are broadly divided into three parts:

AI Search – Helps users search TaxTMI's legal database with AI assistance and understand relevant legal materials more effectively.

AI OCR – Helps extract editable text from scanned documents, images, notices, orders, invoices, and similar records.

AI Drafter – Helps users prepare structured replies, appeals, representations, applications, legal opinions, and other drafts based on facts, issues, documents, and instructions provided by the user.

Each tool has a separate set of FAQs explaining its features, usage, limitations, and credit consumption.

An AI Credit is the unit consumed when you use an AI Tool.

Different AI Tools may consume different numbers of credits depending on the type of activity, depth of AI processing, number of pages, size of input, legal research involved, and draft generation requirements.

The applicable credit consumption may vary from time to time and is generally shown on the platform before or during use.

Yes. TaxTMI may provide a demo option to help users experience AI Tools before purchasing credits.

The demo facility, availability, scope, and applicable limits may vary from time to time. Users may check the AI Demo & Pricing section for available demo options and credit plans.

Yes. Your previous AI Tool usage history may be available in your account, where you can review earlier queries, extracted results, drafts, or outputs, depending on the tool used.

Viewing your available history does not consume AI Credits.

Please note that the number of past records displayed, retention period, and availability of history may be subject to system limits, deletion by user, or periodic cleanup policies.

AI Tools involve real-time processing by advanced AI models and related systems. Depending on the tool used, this may include query understanding, legal research, document analysis, OCR extraction, issue identification, context-based search, summarisation, and draft generation.

This processing involves substantial computational cost beyond standard TaxTMI database access or regular keyword search. Charging through AI Credits helps keep these advanced features sustainable and available to users.

No. AI Tools are add-on features and are not included in the standard TaxTMI subscription plan unless specifically mentioned otherwise.

Users need to purchase AI Credits separately to use AI Search, AI OCR, AI Drafter, or other AI-powered tools. Available credit plans, pricing, and demo options may be checked from the AI Demo & Pricing section.

Once your AI Credits are exhausted, you will not be able to use AI Tools that require credits until you purchase additional credits.

However, you may continue to access your regular TaxTMI subscription features, including standard search and database access, subject to your subscription plan.

You may also be able to view your available AI usage history without consuming additional credits.

Yes. Your AI Tool usage, uploaded documents, extracted text, queries, drafts, and outputs are associated with your TaxTMI account and are not shared with other TaxTMI users.

However, AI Tools may process your inputs through AI models and related service providers for generating the requested output. Users handling highly sensitive or confidential documents should review, mask, or remove sensitive details wherever appropriate before using AI Tools.

Users should also carefully review all AI-generated outputs before using them for legal, tax, financial, official, or professional purposes.

TaxTMI AI Search lets you ask tax and corporate law questions in plain language — no need to frame exact keywords. The system understands the legal context of your query and retrieves the most relevant documents from TaxTMI's database of over one million legal documents covering Income Tax, GST, Service Tax, Customs, and Central Excise.

The AI system is trained on the TaxTMIdatabase to provide more accurate legal research results.

Scope: TaxTMI AI Search is a research tool - it retrieves relevant records from the database to support your legal research, but does not draft replies, applications or documents, and does not offer tax or legal consultancy.

AI Search currently offers two modes:

Basic Search

Basic Search quickly retrieves the most relevant legal documents for your query. It shows the top matching results from TaxTMI's database, allowing you to open and read the documents yourself.

This mode is useful when you already know what you are looking for and mainly want to locate relevant case laws, notifications, circulars, Acts, Rules, or other documents.

Advanced Search

Advanced Search provides AI-assisted analysis in addition to the search results. It may include:

• Top relevant legal documents
• An AI overview of the legal issue
• Individual AI summaries for selected results
• An explanation of why each document may be relevant to your query

This mode is useful for complex legal research where you want to understand the issue, relevant authorities, and possible legal position more quickly.

Credits may be consumed depending on the mode selected and the AI processing involved. The applicable credits, if any, will be shown on the platform before or during use and may be updated from time to time.

Both modes search the same underlying database, so the core document set is often similar. The key difference is in how your query is interpreted. Advanced Search applies deeper query analysis, which can surface slightly more precise or better-organised results — especially for complex or nuanced questions.

Basic Search is useful when you:

• want to quickly find relevant case laws or documents
• prefer reading the full documents yourself
• want to conserve AI credits

Advanced Search is recommended when you:

• want a quick understanding of the legal issue
• want AI summaries of important cases
• want to see why each document is relevant to your query

It is especially useful for complex legal or multi-faceted research questions.

You can ask questions such as (examples):

Income Tax

• "Whether addition under section 68 can be made in the hands of the assessee company for share application money received from investors where the assessee has furnished PAN, bank statements and confirmation letters of the investors?"
• "Whether depreciation on goodwill arising on amalgamation is allowable under section 32 of the Income Tax Act after the amendment made by the Finance Act 2021?"
• "Whether the benefit of exemption under section 54F is available when the new residential house is purchased in the name of the spouse of the assessee out of the sale proceeds of a long-term capital asset?"
• "Whether TDS under section 194C is applicable on payment made to a clearing and forwarding agent who arranges transportation but does not own any vehicle?"

GST

• "Whether input tax credit is available on motor vehicles purchased by a company for transportation of its employees from residence to office and back under section 17(5) of the CGST Act?"
• "Whether supply of food and beverages by a company canteen to its employees at subsidised rates is liable to GST and whether ITC is available on inward supplies used for such canteen services?"
• "Whether the limitation period of two years for filing a refund claim under section 54 of the CGST Act applies to refund of tax paid under reverse charge mechanism on import of services?"
• "Whether a works contract for construction of a government hospital qualifies for concessional GST rate of 12% under entry 3(vi) of Notification 11/2017 Central Tax Rate?"

Customs

• "Whether redemption fine and penalty can be imposed simultaneously on the same goods where the importer has misdeclared the description of goods in the bill of entry to avail a lower rate of customs duty?"
• "Whether an advance ruling obtained under the Customs Act is binding on the jurisdictional officer when the facts and nature of transaction are identical to those described in the ruling application?"

AI Search will interpret the legal issue and retrieve the most relevant documents.

Unlike keyword search, AI Search understands the meaning and context of your query — so you should write it as a proper question or a clear legal statement, not just a few keywords. A query like "ITC construction" will return weaker results than "Whether input tax credit is available on construction of a commercial building used for business purposes".

The more context and intent you provide, the better the results. Aim for at least one complete sentence that clearly describes the legal issue you are researching.

The query box supports up to 2,000 characters, so there is enough room to frame your question in full.

You can enter up to 2,000 characters in the AI Search query box. This is generally sufficient for most legal research questions. For best results, keep your query focused on a specific legal issue rather than entering lengthy background facts. A concise, well-framed question typically returns more accurate results than a long paragraph.

AI Search covers content from the TaxTMI database including:

• Case Laws
• Acts, Rules and Regulations
• Notifications
• Circulars and Public Notices
• Tariff / HSN / ITC
• Duty Drawback
• Schedules and related legal materials
• Manuals / Ready Reckoner

Yes. You can apply filters such as:

• Law (Income Tax, GST, Customs etc.)
• Document Type (Case Laws, Notifications etc.)
• Date Range

Applying filters before searching helps narrow results to the most relevant documents for your query. 

However, please note that each time you apply or change a filter, a new AI Search is performed and AI credits are consumed. It is recommended to set your filters before running a search to get the most out of each credit.

No. AI Search is a research tool. It helps you locate relevant documents faster and understand the legal position at a glance. You should always verify results against the original legal sources and apply your professional judgment before advising clients.

Tax research often requires reviewing dozens of cases to build a view on a legal issue. TaxTMI AI shortens this process significantly — it finds the most relevant documents instantly and summarises the key legal points. Because it searches the authentic TaxTMI database, results are grounded in real legal materials, with no invented or hallucinated citations.

TaxTMI's regular keyword search works like a traditional search engine — it looks for the exact words you type within document text. If a document uses different terminology, it may not appear in the results.

AI Search understands the meaning and legal context of your query. Even if the documents use different words or phrasing, AI Search can identify them as legally relevant. For example, a query like "time limit for GST appeal" would also surface documents discussing "period of limitation" or "condonation of delay" — connections that keyword search would miss.

In short: keyword search finds the words; AI Search finds the answer.

The AI summaries are generated from the actual text of the legal documents in the TaxTMI database. They are designed to reflect the document's content accurately. However, as with any AI-generated output, summaries should be treated as a starting point for research — not a substitute for reading the original document and applying professional judgment. TaxTMI AI does not generate or hallucinate non-existent documents.

Yes, and it is recommended. You can select filters for Law, Document Type, or Date Range before or alongside your AI Search. When filters are applied, the AI Search works within that filtered scope, delivering more targeted results. For example, filtering by GST and then searching for "ITC on capital goods" will focus results on GST-specific documents only.

Try rephrasing your question to be more specific, or break a broad question into a focused legal issue. You can also adjust filters to broaden or narrow the document scope — but keep in mind that changing filters will trigger a fresh AI Search and consume additional credits. If you still cannot find relevant results, it may indicate limited judicial or regulatory precedent on that matter in the TaxTMI database, in which case a follow-up with a tax professional is advisable.

It depends on what happened:

If the search stops midway or fails - for example due to a timeout or a technical interruption - no credits are deducted. You are not charged for an incomplete search.

If the search completes but finds no matching documents — credits will be consumed. This is because the AI process ran to completion — your query was interpreted, the database was searched, and the system determined that no relevant documents exist for that query. The credit covers the AI processing, not the number of results returned.

In such cases, try rephrasing your query or adjusting your filters before searching again.

You can upload PDF documents and image files for OCR extraction.

Supported files may include:

• PDF documents, whether scanned or digitally generated
• Images such as JPG, JPEG, and PNG
• Legal documents, invoices, statements, notices, orders, letters, and similar records

A file up to the permitted size limit, currently 50 MB, may be uploaded at once. Larger files should be split into smaller parts before uploading.

Yes. The OCR facility is designed to support multilingual documents, including Hindi, and may also process handwritten text.

However, the accuracy of handwritten text extraction may vary depending on handwriting clarity, scan quality, document background, and layout. Users should carefully verify the extracted text before using it for any official, legal, tax, or financial purpose.

The OCR facility attempts to preserve the structure and formatting of the uploaded document, including:

• Tables and columns
• Paragraph structure
• List items
• Basic document layout

However, formatting may not always be reproduced perfectly, especially in scanned documents, poor-quality images, complex tables, overlapping text, handwritten notes, or multi-column layouts. Minor or major manual corrections may be required.

OCR credits are generally charged based on the number of pages processed and the applicable credit policy shown on the platform.

Users should check the credit information displayed before processing the document.

Yes. After OCR processing, you can:

• Copy the extracted text
• Download the extracted content in editable DOCX format
• Compare the uploaded document and extracted text side by side, where available

Users are advised to review and correct the extracted text before using it in any draft, reply, filing, submission, or professional work.

The OCR facility uses AI-based text extraction to provide high-quality results. However, OCR is not 100% error-free.

Accuracy may be affected by:

• Low-resolution or blurry scans
• Tilted, faded, or unclear documents
• Handwritten or highly stylized text
• Overlapping stamps, seals, signatures, or markings
• Complex tables, columns, or unusual layouts
• Poor contrast between text and background

Users must verify the extracted text against the original document before relying upon it for legal, tax, financial, or official purposes. TaxTMI does not take responsibility for any error, omission, misreading, formatting issue, or incorrect extraction caused by OCR processing.

Yes. TaxTMI may use secure professional third-party AI API service providers for OCR processing and text extraction.

Documents may be transmitted through secure/encrypted channels for processing. The documents are processed for the purpose of extracting text and generating the requested output.

As per the policies represented by such AI service providers, submitted data is not used to train their public AI models. However, users handling highly confidential or sensitive documents should exercise due care before uploading and may mask sensitive information wherever appropriate.

Yes. You may delete uploaded files and extracted results from your dashboard, where the deletion option is available.

Once deleted, the data will be removed from active access and may not be recoverable. Users are advised to download or save any required editable DOCX file or extracted text before deleting the record

No. TaxTMI follows a data minimization approach. Processed files and extracted results may be retained for a limited period for user convenience, history access, and system functionality.

Users are encouraged to delete sensitive documents once extraction is completed and the required output has been downloaded or copied. TaxTMI may also carry out periodic cleanup or automated purging of older processed files in accordance with its internal policies.

Yes. OCR-extracted text can be used in AI Drafter after proper verification.

If your PDF contains readable/selectable text, you may upload it directly in AI Drafter. However, if the PDF is scanned or image-based, you should first use the OCR facility to extract the text.

After OCR extraction, carefully verify and correct the extracted text, especially names, dates, amounts, sections, notice numbers, GSTIN/PAN, tables, and other important details. Once verified, the corrected text may be pasted into the AI Drafter input section for issue identification and draft generation.

Submitting clear and verified text helps AI Drafter identify issues more accurately and generate a better draft.

• AI Drafter is an intelligent legal drafting tool built into TaxTMI. It analyses your matter documents, extracts the key legal issues, searches relevant case laws and statutory provisions, and generates a structured, litigation-ready draft — all tailored to Indian tax and corporate law.
• The entire workflow, from document upload to the final draft, runs within TaxTMI. There is no need to copy-paste content into any external AI tool.

AI Drafter works in two stages:

Step 1 – Identification of Issues

• AI analyzes your query, notice, order, or uploaded documents.
• It identifies the key legal issues involved
• These appear as editable cards, which you can add to, remove from, or refine before proceeding. 

Step 2 – Draft Generation

• For each confirmed issue, the system searches TaxTMI's database of over one million documents — case laws, acts, rules, notifications, and circulars — to find the most relevant authorities.
• A complete, structured draft is then generated, incorporating the most relevant authorities and formatted for the selected draft type and forum.

Depending upon the selected draft type, AI Drafter can assist in preparing:

• Replies to Notices
• Appeals
• Writ Petitions
• Letters / Representations
• Legal Opinions
• Objections
• Applications
• Stay Applications

Each draft type is tuned separately — with its own tone, addressee, structure, and citation style. For example, a reply to a CIT(A) notice reads differently from a writ petition before a High Court.

Stage 1 – Provide Input

• Enter the facts, background, and issues involved in your matter.
• Upload notices, orders, correspondence, or other relevant documents, if available.
• Provide any specific instructions you want the AI to consider.

Stage 2 – Review and Finalize Issues

• AI analyzes your query, notice, order, and uploaded documents.
• It identifies the key legal, tax, and procedural issues involved in the matter.
• The identified issues appear as editable cards that you can review and modify.
• You may add new issues, remove issues that are not relevant, or refine the wording before proceeding.
• Along with the issues, the AI may suggest possible "grounds", arguments, or points that may be used to defend, explain, or contest the matter.
• The AI also provides a "Possible Reply" (Reply Hint) for each issue. These are preliminary suggestions intended to assist you in formulating your response.
• The suggested grounds and reply hints may or may not be suitable for your specific facts and circumstances. Therefore, they should be carefully reviewed, edited, supplemented, or removed as required before proceeding to draft generation.
• Any important facts, figures, amounts, dates, legal provisions, or specific arguments that must receive special attention may be added here. Such inputs are given high priority during the drafting process.

Important: The quality of the final draft depends significantly on the accuracy of the issues selected and the instructions provided at this stage. Spending a few minutes reviewing and refining the issues and reply hints can substantially improve the quality of the final draft.

• Yes. You may upload PDF files, notices, orders, or other documents for AI Drafter.
• If the PDF contains readable/selectable text, you may upload the file directly. The system will process the text available in the document and attempt to extract the relevant facts and issues from it.
• However, if the PDF is a scanned document or image-based PDF, the text may not be directly readable by the system. In such cases, you should first use the OCR facility separately to extract the text from the scanned document.
• After OCR extraction, you should carefully verify and correct the extracted text, because OCR may contain errors, missing words, incorrect numbers, or formatting issues. Once verified, the corrected text may be pasted/uploaded in the Draft input section for issue identification and draft generation.
• For better results, users should ensure that the text submitted to AI Drafter is clear, complete, and properly verified before proceeding.

• There is no fixed limit on the number of issues that may be identified.
• AI analyzes the facts, documents, notices, orders, and instructions provided by you and identifies the issues it considers relevant. Depending on the complexity of the matter, the AI may identify a single issue, a few issues, or several issues. In some cases, it may identify only 1 issue, while in others it may identify 5, 10, or even more.
• The number and nature of issues identified may also vary between retries, as AI analysis is dynamic and context-dependent.
• If you want the AI to focus on a particular issue, exclude certain issues, or limit the number of issues to be considered, you may mention this in the Specific Instructions section while submitting your input. The AI will attempt to take such instructions into account during issue identification. However, the final determination of issues remains based on the AI's analysis of the material provided.

• AI may sometimes identify issues that are repetitive, overlapping, or partly similar. Before proceeding to draft generation, you should carefully review all issue cards.
• If any issue is repetitive or not relevant, you may remove it, merge it with another issue, or refine its wording. You should also review and edit the Possible Grounds and Possible Reply / Reply Hint so that only relevant arguments are carried forward for draft generation.

If AI misses any important issue, you have two options:

Option 1 – Run issue identification again

• You may repeat the issue identification exercise afresh with clearer and more specific instructions. In the Specific Instructions field, you may mention the issue that was missed and request the AI to consider it while identifying issues.
• Please note that fresh AI Credits may be consumed if the AI process is run again.

Option 2 – Add the issue manually

• You may manually add the missed issue before proceeding to draft generation. You may also add relevant facts, figures, dates, legal provisions, arguments, Possible Grounds, and Possible Reply / Reply Hint for that issue.
• The issues finalized by you will guide the next stage of legal research and draft generation.

The quality of the draft generated by AI largely depends on the quality, completeness, and clarity of the inputs provided by the user.

For better results, users should:

• Provide complete facts and background of the matter.
• Upload relevant notices, orders, correspondence, or supporting documents, wherever available.
• Clearly mention the relief, response, objection, or argument expected.
• Carefully review the issues identified by AI before proceeding to draft generation.
• Edit, add, or remove issues that are not correctly captured.
• Review the Possible Grounds / Possible Replyfor each issue and modify it according to the facts of the case.
• Mention important figures, amounts, dates, legal provisions, case references, and specific arguments in the relevant issue card or Specific Instructions field.
• Avoid vague or incomplete inputs, as they may result in a general or less effective draft.

AI Drafter also searches TaxTMI's database of legal materials to identify relevant authorities. However, the final draft should always be carefully reviewed by the user before filing, submission, or professional use.

AI Drafter is a drafting assistance tool. It helps in preparing a structured draft, but the responsibility for verifying facts, legal provisions, citations, case laws, and final suitability of the draft remains with the user.

All legal references are sourced exclusively from TaxTMI's own curated database. The system runs targeted searches across:

• Supreme Court judgments
• High Court judgments
• Tribunal orders (ITAT / CESTAT)
• Acts, Rules, Notifications, and Circulars

No references are fabricated. Every case law cited in the draft corresponds to an actual document in TaxTMI's repository, which you can open and verify.

AI Drafter searches TaxTMI's database and attempts to identify relevant case laws, statutory provisions, rules, notifications, circulars, and other legal materials based on the facts and issues provided by the user.

However, AI-generated references should be treated as assistance for legal research and drafting, not as a final legal opinion.

Before relying upon any case law, statutory provision, circular, notification, or legal authority, users should independently verify:

• Whether the provision is applicable to the relevant period.
• Whether the case law is still good law and has not been reversed, stayed, distinguished, or overruled.
• Whether the facts of the cited case are comparable to the facts of the user's matter.
• Whether any later amendment, clarification, notification, circular, or judgment affects the legal position.
• Whether the citation, court, date, party name, and legal proposition are correctly mentioned.

AI may identify useful authorities, but the final responsibility for checking the correctness, applicability, and suitability of such authorities remains with the user.

Therefore, all case laws and statutory references suggested by AI should be carefully reviewed and verified before filing, submission, or professional use.

• No. AI Drafter is a drafting and research assistance tool. It cannot replace the professional judgment, experience, and legal analysis of a qualified legal or tax expert.
• AI may identify case laws, statutory provisions, circulars, notifications, and other legal materials based on the keywords, context, and issues provided by the user. However, determining whether the ratio of a judgment is actually applicable to a particular case requires professional expertise.
• The applicability of a case law depends on several factors, including the facts of the case, the legal issue involved, the relevant assessment or tax period, statutory amendments, binding precedents, jurisdiction, and subsequent judicial developments.
• AI may assist in locating relevant authorities and preparing a draft, but it may not always correctly assess whether a particular judgment is distinguishable, applicable, binding, overruled, stayed, or relevant to the user's specific facts.
• Therefore, the draft and all authorities suggested by AI should be reviewed by a qualified professional before filing, submission, or legal reliance.

• AI Drafter generates a structured and professionally worded draft that is intended to serve as a strong starting point. It should not be treated as a final filing-ready document without review.
• Before submission or filing, the draft should be carefully reviewed, corrected, adapted, and approved by a qualified professional such as an Advocate, Chartered Accountant, Tax Consultant, or other competent practitioner.
• AI may assist in preparing the structure, argument flow, legal language, and citation formatting. However, a professional brings case-specific judgment, procedural understanding, knowledge of the applicable forum, and responsibility for final correctness.
• The user or professional should verify all facts, figures, dates, statutory provisions, citations, case laws, reliefs claimed, and procedural requirements before using the draft for any official, legal, or professional purpose.
• Therefore, the AI-generated draft should be used as an assistance tool, not as a substitute for professional review or final legal advice.

Yes. If you are not satisfied with the final draft, you may try again after carefully reviewing and refining your inputs.

Before regenerating the draft, it is advisable to:

• Review each issue identified by the AI.
• Check the suggested grounds or arguments.
• Carefully read and edit the Possible Reply / Reply Hint for each issue.
• Add any missing facts, figures, dates, legal provisions, or specific arguments.
• Remove issues or suggestions that are not relevant to your case.
• Provide clearer instructions regarding the tone, relief, forum, or expected line of argument.

When you try again, the AI process will be carried out afresh. This means the system may again analyze the inputs, identify or reconsider issues, search relevant materials, and generate a fresh draft.

Please note that fresh AI Credits will be consumed for each new attempt, as the AI processing and draft generation are performed again.

• Yes. Any notices, documents, figures, or data uploaded by you are not shared with any third party or with other users of TaxTMI.
• However, please note that the AI models used for issue identification, document analysis, legal research, and draft generation process the input provided by you for generating the output.
• If you are handling highly sensitive or confidential matters, you may remove or mask personally identifiable or sensitive details before uploading the documents. For example, party names may be replaced with generalized names such as ABC Ltd., XYZ Pvt. Ltd., or Mr. A, and sensitive numbers such as GSTIN, PAN, DIN, bank account numbers, invoice numbers, or personal details may be masked or replaced with placeholders.
• After the draft is generated, the user may replace such masked or generalized details with the original details before submitting, filing, or sharing the draft with any authority, forum, client, department, or other person.
• Users are advised to review all uploaded content and generated drafts carefully and follow their own confidentiality, professional, and organizational requirements before using AI Drafter.

Credits are consumed at two steps in the workflow:

Simply browsing the tool or editing your issues does not consume any credits. Deduction happens only when the AI actively processes your input.

• No. AI Credits are consumed when the AI completes a processing action, whether it relates to issue identification, document analysis, legal research, or draft generation.
• Credits are consumed because the AI performs substantial processing, including analysis of the input, extraction of issues, issue-wise and context-based legal research, and generation of the draft. Therefore, once an AI action is completed, the credits consumed for that action are non-refundable, irrespective of whether the user is fully satisfied with the output.
• Users are advised to read and follow the instructions carefully before proceeding, including uploading only directly relevant documents, avoiding duplicate or unnecessary uploads, providing clear facts and specific instructions, reviewing and confirming the identified issues, and editing the Possible Grounds and Possible Reply wherever required before triggering draft generation.
• A careful review at the issue-identification stage can significantly improve the quality of the final draft and reduce the need for repeated attempts.

• AI Drafter is an assistance tool intended to help users prepare a structured draft based on the inputs, documents, issues, and instructions provided by them.
• TaxTMI does not take responsibility for the accuracy, authenticity, correctness, completeness, legal validity, suitability, or applicability of any AI-generated output, including facts, arguments, citations, case laws, statutory provisions, circulars, notifications, or draft language.
• The user is required to carefully review, verify, evaluate, modify, and approve the draft before submitting, filing, or using it before any authority, court, tribunal, department, client, or other person.
• The AI-generated draft should not be treated as professional legal advice or a substitute for review by a qualified Advocate, Chartered Accountant, Tax Consultant, or other competent professional.
• AI Credits are consumed once the AI completes any processing action, including issue identification, document analysis, legal research, or draft generation. No refund shall be available in any circumstances once credits are consumed or an AI action is completed.