Refund threshold bars processing of trivial claims; filings below threshold will not be acknowledged or ledger debited. Registered persons should refrain from filing refund applications in Form GSR RFD-01A on the common portal when the claim is below one thousand rupees; no Acknowledgement Reference Number will be generated and neither the electronic cash nor credit ledger will be debited.
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Provisions expressly mentioned in the judgment/order text.
Refund threshold bars processing of trivial claims; filings below threshold will not be acknowledged or ledger debited.
Registered persons should refrain from filing refund applications in Form GSR RFD-01A on the common portal when the claim is below one thousand rupees; no Acknowledgement Reference Number will be generated and neither the electronic cash nor credit ledger will be debited.
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