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    <description>Provides remedial procedures for refund claims of accumulated input tax credit where portal validation prevents full claim: taxpayers may, as a one-time measure, file the refund for the same tax period under the &quot;any other&quot; category in FORM GST RFD-01A with all required documents; the proper officer will compute admissible refund per the refund-calculation rule, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue the refund order and payment advice once proof of debit is received.</description>
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