Refund application mapping: process by the authority receiving the electronic transfer when portal reassignment is unavailable. Where a refund FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that does not match the taxpayer's administrative assignment, and portal reassignment to the correct jurisdiction is not possible, the authority receiving the electronic transfer should process the refund claim. After processing, the authority should notify the common portal of the incorrect mapping and request an update so that subsequent refund applications are routed to the correct jurisdictional tax authority.