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    <title>NO REFUND OF UNUTILIZED INPUT TAX CREDIT</title>
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    <description>The notification prescribes that no refund of unutilised input tax credit shall be allowed where credit accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies; this prohibition applies to the goods listed by tariff items in the Table and relies on the interpretation rules of the Customs Tariff First Schedule.</description>
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      <description>The notification prescribes that no refund of unutilised input tax credit shall be allowed where credit accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies; this prohibition applies to the goods listed by tariff items in the Table and relies on the interpretation rules of the Customs Tariff First Schedule.</description>
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