if a assessee paid tax under RCM on import of service and there is no output supply of service.
Can assessee take refund on tax paid under RCM on import of Service.
Input tax credit can be claimed on the same. They need not be supply of same service. If there is any other taxable outward supply of goods or serivices, credit can be taken.
Refund of accumulated input tax credit is allowed only in case of zero-rated supplies, inverted duty strucuture (inputs tax rate is more than output tax rate).
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