GST Clarification on Refund Related Issues

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CBIC in it circular 181/13/2022-GST issued a clarification on refund-related issues.
The formula under Rule 89(5) for claiming refund of unutilized ITC on account of inverted duty structure was amended from 5 July 2022.

Attached herewith is the official circular from CBIC:


Source: CBIC

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