Clarification on certain issues related to refund.

Refund procedure: portal limits require rectified refund applications to be submitted under the original ARN; re-credit deferred.

Where a deficiency memo is issued against a refund claim, rectified refund applications must be submitted under the original ARN because the portal currently prevents new filings; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out at issuance of the deficiency memo. Separately, amendments permit certain exporters who imported inputs or capital goods or received capital goods under the EPCG scheme to claim IGST refund on exports within the specified temporal scope, with earlier circulars on the subject being superseded.