Refund procedure for unregistered persons: temporary registration and FORM GST RFD-01 enable tax recovery after contract or policy cancellation. Enables unregistered recipients who bore GST on advance payments for long-term supplies to claim refund where contracts/policies are cancelled and credit notes cannot be issued. Requires temporary portal registration using PAN, selection of supplier's State/UT, Aadhaar authentication, bank details in applicant's name, and filing FORM GST RFD-01 under 'Refund for Unregistered Person' with statement 8, supplier certificate, and supporting documents. The refund cannot exceed tax declared on relevant invoices; the supplier's cancellation letter is the relevant date for limitation; only proportionate tax on amounts actually refunded by supplier is claimable.