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    <title>Refund in certain cases.</title>
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    <description>The Government may, on the recommendation of the Council and by notification, specify classes of persons entitled to claim refund of taxes paid on notified supplies of goods or services or both received by them. The provision covers specialised agencies of the United Nations Organisation, multilateral financial institutions, consulates and embassies of foreign countries, and any other specified person or class of persons. Entitlement is subject to prescribed conditions and restrictions.</description>
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