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    <title>Refund in certain cases.</title>
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      <description>The Government may, on the recommendations of the Council and by notification, specify specialized United Nations agencies, multilateral financial institutions, consulates, embassies and other specified persons as entitled to claim refunds of tax paid on notified supplies of goods or services, subject to prescribed conditions and restrictions and limited to those supplies and persons notified under the Government&#039;s notification.</description>
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