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Refunds to Exporters of Inverted Rated Goods

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Refunds under GST are governed by Section 54 of the GST Act. First Proviso to Section 54(3) imposes a restriction on claiming Refund of unutilized Input Tax Credit, by specifying that Refund of unutilized ITC can be claimed only in two cases: Zero Rated supplies made without payment of tax, an
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