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Amended upto (Year) ⇨  
CGST RULES, 2017
[Amended upto 2024]

CHAPTER X  -  REFUND

Rule 96B - Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised.

1[96 (1) Where any refund of unutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale proceeds in respec

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