Refund processing: wrongly mapped refund applications should be processed by the receiving tax authority, then portal mapping corrected. Where the common portal has electronically transferred a FORM GST RFD-01A refund application to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping, processing should not be held up: the authority that received the application via the portal shall process the refund claim, and thereafter inform the portal of the incorrect mapping with a request to update it for future transfers.