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    <title>Refund in certain cases.</title>
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    <description>The Government, on the recommendations of the Council, may notify specified categories-including specialized United Nations agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates or embassies and other persons-who, subject to prescribed conditions and restrictions, shall be entitled to claim a refund of taxes paid on the notified supplies of goods or services received by them.</description>
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