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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
What is refund?
Team SoOLEGAL | 01/01/1970

Refund has been discussed in section 38 of the MGL. “Refund” includes refund of tax on goods and/or services exported out of India or on inputs or input services used in the goods and/or services which are exported out of India, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit as provided under section 38(2).


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