Tax refund entitlement for airport departure retail outlets supplying duty-free goods enables refund of state tax on inward supplies. Specifies airport departure-area retail outlets beyond immigration making tax-free supplies to outgoing international tourists as entitled to claim refund of state tax paid on inward supplies of such goods, subject to the conditions in rule 95A, and defines outgoing international tourist as a person not normally resident in India staying for not more than six months for legitimate non-immigrant purposes.