• Export of goods or services. • Supplies to SEZs units and developers • Deemed exports • Refund of taxes on purchase made by UN or embassies etc. • Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court. • Refund of accumulated Input Tax Credit on account of inverted duty structure • Finalization of provisional assessment • Refund of pre-deposit • Excess payment due to mistake.
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