GST refund procedures: file certain inverted-ITC and export ITC claims under 'any other' in FORM GST RFD-01A with required proofs. Allows one-time filing of inverted-tax-structure ITC refund applications under the 'any other' category in FORM GST RFD-01A where portal validation prevents claiming due refunds after reversal in FORM GSTR-3B; requires statutory supporting documents, officer calculation of admissible refund under rule 89(5), written request to debit electronic credit ledger via FORM GST DRC-03, and issuance of FORM GST RFD-06 and payment advice FORM GST RFD-05 upon satisfaction. Late reversals attract interest under section 50(1), and merchant-exporter ITC refunds under rule 89(48) must similarly be filed under 'any other' with supporting documents.