Persons who had inadvertently filed the “NIL” Refund application (RFD 01/01A) under any category, can file a new refund application for the same period. Subject to the conditions and procedure prescribed.


  1. If the claim is for a refund of the accumulated input tax credit on account of :
    a. Exports without payment of tax
    b. Supplies to SEZ Unit/SEZ Developer without payment of tax
    c. Accumulation is due to the Inverted tax structure, and the supplier has not filed any refund application for the future period under the same category.
  2. No conditions other than filing the NIL application shall apply for different categories.


  1. The regd. a person shall file the refund application for the same period under “Any other” category
  2. The application should contain all the supporting documents required in the normal process.
  3. The proper offer shall review the same and ask for the additional info., if any
  4. After review, the officer shall compute the eligible refund and ask the recipient to reverse the credit through DRC-03.

After submitting the proof of the same, the proper officer shall issue the refund and payment orders.


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