GST refund procedure: manual filing allowed for inverted duty, deemed export and cash ledger refunds with prescribed statements and undertakings. Manual processing of refunds for inverted duty structure, deemed exports and excess electronic cash ledger balances is authorised; claims are to be filed in FORM GST RFD-01A with prescribed statements (Statement 1 and 1A for inverted duty, Statement 5B for deemed exports), after filing the relevant FORM GSTR-1 and a valid FORM GSTR-3B for the preceding period. Applicants must provide a manual undertaking to repay provisionally sanctioned amounts with interest if compliance is later found lacking. Central and State authorities shall nominate nodal officers to exchange sanction orders, applications and ARNs by e-mail and coordinate payment through FORM GST RFD-05 and DDO/PAO mechanisms, observing statutory sanction timelines.