Refund entitlement for tax paid on inward supplies to Canteen Stores Department, subject to invoice and return compliance. Rule 95B requires a Canteen Stores Department eligible for a partial central tax refund on inward supplies received for subsequent supply to Unit Run Canteens or authorised customers to apply quarterly in FORM GST RFD-10A; applications are dealt with like FORM GST RFD-01 under rule 89. Refund is available only where supplies were received from a registered person against a tax invoice, the supplier has reported them in FORM GSTR-1 and filed FORM GSTR-3B for the period, the applicant's name and GSTIN are on the invoice, and the goods were received for the stated subsequent supply purpose.