Refund claim officer allocation clarifies officer thresholds for processing GST refunds without altering substantive refund provisions. Allocation of proper officers for GST refund functions is revised by monetary thresholds: Assistant Commissioner (ST) with jurisdiction handles refund claims up to ten lakhs; Joint Commissioner (ST) with jurisdiction handles claims above ten lakhs but less than one crore; Additional Commissioner (ST) GST handles claims of one crore and above. These thresholds apply to refund of tax, provisional ninety percent refunds, passing of refund orders, withholding/deduction of refunds, and refunds pursuant to judicial orders under the specified sections of the APGST Act. The orders are effective immediately.