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    <description>Once an Order in Original rejecting a refund has been passed and the claimed amount was re credited to the Electronic Credit Ledger only after the claimant gave an undertaking that they would not file an appeal, the claimant is precluded from filing an appeal; post OIO resubmission on the common portal is not available and resubmission would effectively seek review of the OIO. Alternative pathways include higher court challenge or seeking a refund via departmental audit if factual circumstances and departmental acceptance permit.</description>
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      <description>Once an Order in Original rejecting a refund has been passed and the claimed amount was re credited to the Electronic Credit Ledger only after the claimant gave an undertaking that they would not file an appeal, the claimant is precluded from filing an appeal; post OIO resubmission on the common portal is not available and resubmission would effectively seek review of the OIO. Alternative pathways include higher court challenge or seeking a refund via departmental audit if factual circumstances and departmental acceptance permit.</description>
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