Refund re-filing eligibility: registered persons may reapply after a NIL refund only if specified conditions are met. A registrant who filed a NIL refund in FORM GST RFD-01A/RFD-01 may reapply for the same period and category only if a NIL refund was filed and no refund in that category was filed for any subsequent period; the second condition applies only to unutilized input tax credit refunds for exports without tax, supplies to SEZ without tax, and accumulation due to inverted tax structure. Re-applications should be filed under 'Any Other' for the same period with all supporting documents, and admissible refunds will be computed and processed following debit from the electronic credit ledger.