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    <title>Gst refund</title>
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    <description>SEZ buyers charged GST on input services can claim refund from the GST Department by filing online using FORM-GST-RFD-01, either under zero-rated without LUT or as excess payment of tax. Either the SEZ unit or the supplier may claim the refund. Claims must meet the filing time limit and comply with the unjust enrichment provision and related administrative guidance.</description>
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      <description>SEZ buyers charged GST on input services can claim refund from the GST Department by filing online using FORM-GST-RFD-01, either under zero-rated without LUT or as excess payment of tax. Either the SEZ unit or the supplier may claim the refund. Claims must meet the filing time limit and comply with the unjust enrichment provision and related administrative guidance.</description>
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