Sez refund claims

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sir one of my dealer made sales to sez site he is having LTU Bond and he filled gstr1 in which sez sales shown in in B2B.without payment know he is applying for refund its not accepting what to do plz suggest.
Replies (2)
Refund for what ???? Unutilised ITC .....
Sir for sez sales he purchased material from dealers for that itc


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