Refund jurisdiction: wrongly mapped GST refund applications may be processed by the authority that receives them on the portal. Where a refund application in FORM GST RFD-01 is electronically transferred by the common portal to a tax authority that is not the taxpayer's administratively assigned jurisdiction, the receiving authority should process the refund without waiting for portal re-assignment. After completing processing, the authority should inform the common portal of the incorrect mapping so future applications are routed to the correct jurisdictional authority.