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    <title>Excess Refund wrongly Paid through DRC-03 from Credit Ledger</title>
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    <description>A taxpayer paid part of an excess GST refund using DRC-03 debiting the credit ledger when payment should have been made from the cash ledger; the department directed filing a refund application to reverse the incorrect DRC-03 and to pay afresh via DRC-03 from the cash ledger, imposing a filing deadline to regularize ledger balances after adjustment of the refundable amount.</description>
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      <description>A taxpayer paid part of an excess GST refund using DRC-03 debiting the credit ledger when payment should have been made from the cash ledger; the department directed filing a refund application to reverse the incorrect DRC-03 and to pay afresh via DRC-03 from the cash ledger, imposing a filing deadline to regularize ledger balances after adjustment of the refundable amount.</description>
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