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    <title>SIMULTANEOUS CLAIMS OF REFUND OF GST DUE TO EXPORT UNDER LUT AND INVRETED DUTY STRUCTURE</title>
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    <description>Refund of tax paid on inputs and capital goods used in manufacture of exported goods covers the actual input tax credit claimed; therefore a supplier cannot claim a separate refund on account of the inverted duty structure for the same inputs and capital goods where those credits have already been claimed as refund due to exports under LUT without payment of IGST.</description>
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      <description>Refund of tax paid on inputs and capital goods used in manufacture of exported goods covers the actual input tax credit claimed; therefore a supplier cannot claim a separate refund on account of the inverted duty structure for the same inputs and capital goods where those credits have already been claimed as refund due to exports under LUT without payment of IGST.</description>
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