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<h1>GST FAQ 3rd Edition Clarifies Refunds for Exports, SEZ Supplies, and Deemed Exports; Details Filing and Interest Conditions.</h1> The GST FAQ 3rd Edition outlines various scenarios for GST refunds, including exports, supplies to SEZs, deemed exports, and excess tax payments. It specifies that provisional refunds are limited to zero-rated supplies and details the conditions for such refunds. The document clarifies the process for filing refund claims, the required documentation, and the time limits for submission. It also addresses the calculation of refund amounts, the concept of unjust enrichment, and the conditions under which interest on delayed refunds is applicable. The guide provides a comprehensive overview of GST refund procedures and related legal provisions.