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<h1>GST Refunds: Manual Filing Required for Inverted Duty, Deemed Exports & Excess Cash Ledger; Use FORM GST RFD-01A.</h1> The circular addresses the manual filing and processing of GST refund claims due to the absence of an online refund module. Refunds related to the inverted duty structure, deemed exports, and excess electronic cash ledger balance must be filed manually using FORM GST RFD-01A. Claims can be submitted monthly or quarterly, depending on the turnover. Refunds are provisional, requiring an undertaking to repay if conditions aren't met. Specific forms and statements are needed for different refund types. Communication between tax authorities must occur within seven days for refund processing. The notice emphasizes not claiming GST drawbacks while seeking refunds for accumulated input tax credit.