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<h1>Tax Refund Reform Streamlines Export Services and SEZ Claims with Simplified Invoice-Based Filing System</h1> A government tax authority has simplified the refund filing process for specific tax categories including export services, SEZ supplies, and deemed exports. The changes remove the requirement to select specific tax periods and shift to an invoice-based filing system. Taxpayers must ensure all returns are filed and can now directly create refund applications by uploading eligible invoices. Uploaded invoices will be locked and unavailable for subsequent claims until the refund application is processed.