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<h1>Canteen Stores Department can claim 50% central tax refund on goods supplied to Unit Run Canteens under Rule 95B.</h1> Rule 95B of the Central Goods and Services Tax Rules, 2017, allows the Canteen Stores Department under the Ministry of Defence to claim a refund of 50% of the central tax paid on inward supplies of goods. This refund is applicable when goods are subsequently supplied to Unit Run Canteens or authorized customers. The refund application must be submitted quarterly using FORM GST RFD-10A on the common portal. Eligibility for the refund requires that goods are received from a registered person with proper tax invoicing, and the supplier must have filed the necessary returns.