https://www.taxtmi.com/forum/issue?id=112934 Refund on zero-rated supplies to a SEZ unit is conditional on payment of tax followed by a refund claim; non-receipt of payment from the buyer does not automatically bar the claim. The refund process requires the prescribed pro forma certified by the Head of the SEZ unit confirming use in SEZ operations, and the underlying objective remains realisation of foreign exchange. en-us Thu, 12 Oct 2017 08:35:41 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112934 Refund on zero-rated supplies to a SEZ unit is conditional on payment of tax followed by a refund claim; non-receipt of payment from the buyer does not automatically bar the claim. The refund process requires the prescribed pro forma certified by the Head of the SEZ unit confirming use in SEZ operations, and the underlying objective remains realisation of foreign exchange. Discussion-Forum GST Thu, 12 Oct 2017 08:35:41 +0530 https://www.taxtmi.com/forum/issue?id=112934