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    <title>Inverted Duty Structure Refund</title>
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    <description>Refunds for inverted duty structure apply where input tax rates exceed output tax rates, excluding nil rated or fully exempt supplies and notified exceptions; claimants must demonstrate that particular outward supplies attracted lower tax than their inputs and may use a CMA/CA certificate to verify accumulated input tax credit for those goods.</description>
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      <description>Refunds for inverted duty structure apply where input tax rates exceed output tax rates, excluding nil rated or fully exempt supplies and notified exceptions; claimants must demonstrate that particular outward supplies attracted lower tax than their inputs and may use a CMA/CA certificate to verify accumulated input tax credit for those goods.</description>
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