Filing of Return — Since online refund procedure was still facing teething problems, formal refund claims, as instructed, was also filed manually wherein the petitioner submitted the copies of RED01A, ARN receipt, copy of Electronic credit Ledger(ECL) and GSTR3B filed for the relevant period. Total refund claim of the petitioner was Rs. 17,55,13,818/-. The question is whether the petitioner is entitled to re-credit of the said amount on the basis of GST RFDPMT 03 issued by the respondents in its ECL. Petitioner allowed. Respondents were directed to re-credit the said amount to ECL on the basis of GST RFDPMT 03.Garden Silk Mills Ltd. Vs. Union 0f India [2019] 11 TAXLOK.COM 047 (Gujarat)