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    <title>Draw Back &amp; ROSL</title>
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    <description>Where an exporter has availed Drawback (B category) and ROSL on exports, advisory responses conflict: one opinion permits claiming a refund of accumulated input GST, while another rejects refund eligibility when Drawback and ROSL are availed; consultees are advised to check with jurisdictional GST and local authorities.</description>
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