Manual GST refund procedure covers inverted duty structure, deemed exports, and electronic cash ledger excess claims. Manual filing of refund applications is prescribed until the GST refund module becomes available for claims relating to inverted duty structure, deemed exports and excess balance in the electronic cash ledger. Refund claims for unused input tax credit, deemed export supplies and electronic cash ledger balance are to be submitted in the prescribed refund form with required statements, supporting documents and affidavits. The circular also requires compliance with return-filing conditions, reciprocal declarations to prevent double claims, ledger debit or re-credit as applicable, and coordinated processing through designated nodal officers.