Refund application deadline extended for specified international and diplomatic entities seeking tax refunds on inward supplies. Specified United Nations specialised agencies, multilateral financial institutions, consulates and embassies are notified as the class entitled to claim refund of tax paid on inward supplies of goods or services, subject to prescribed conditions and restrictions. The Government, exercising powers under the Act, requires these specified persons to apply to the jurisdictional tax authority in the prescribed form and manner within an extended period from the last day of the quarter in which the supply was received, with the refund filing facility available on the common portal.