Refund of accumulated ITC: portal workaround permits filing under 'any other' category pending officer adjustment and debit. Provides a one time procedural remedy for taxpayers who reversed ITC in returns but face portal validation blocking full refund for accumulation due to inverted tax structure: file the affected period claim under 'any other' in FORM GST RFD 01A with required supporting statements; the proper officer will calculate the admissible refund under the refund rules, request electronic credit ledger debit via FORM GST DRC 03, and upon receipt of debit proof issue the refund order and payment advice.