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    <title>No refund of unutilised input tax credit.</title>
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    <description>The notification disallows refund of unutilised input tax credit where credit accumulated because input tax rates exceed output tax rates (other than for nil rated or fully exempt supplies), and lists specified tariff items in textiles and railway rolling stock, parts and signalling equipment to which this refund restriction applies, applying interpretation rules of the Customs Tariff First Schedule.</description>
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      <description>The notification disallows refund of unutilised input tax credit where credit accumulated because input tax rates exceed output tax rates (other than for nil rated or fully exempt supplies), and lists specified tariff items in textiles and railway rolling stock, parts and signalling equipment to which this refund restriction applies, applying interpretation rules of the Customs Tariff First Schedule.</description>
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