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    <title>Refund of GST</title>
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    <description>Claims for refund of GST on exports made with tax paid must be filed within two years from the relevant date (departure date for sea/air, frontier passage for land, or dispatch date for postal exports). Refund claims for accumulated input tax credit under LUT and for inverted duty structure may be filed at the end of the tax period. Claims for excess payments or payments under the wrong head must be filed within two years from the date of payment.</description>
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      <description>Claims for refund of GST on exports made with tax paid must be filed within two years from the relevant date (departure date for sea/air, frontier passage for land, or dispatch date for postal exports). Refund claims for accumulated input tax credit under LUT and for inverted duty structure may be filed at the end of the tax period. Claims for excess payments or payments under the wrong head must be filed within two years from the date of payment.</description>
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      <law>GST</law>
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