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    <description>Substituted rule 89(4B) permits refund of unutilised Input Tax Credit for zero-rated supplies where inputs were received under specified rate notifications or specified customs benefits, covering credit on those inputs and attributable other inputs or input services. Substituted rule 96(10) bars refund of integrated tax on exports where supplies benefited from specified rate notifications or where specified customs benefits were availed, except that receipt of capital goods under the Export Promotion Capital Goods Scheme does not disqualify the claimant.</description>
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