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    <title>Refund of IGST paid on imports</title>
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    <description>Eligibility for refund of accumulated input tax credit on IGST-paid imports turns on whether the GST rate applied to the inter-state transfer is consistent with law; if the lower transfer rate is backed by applicable rate notifications and correct tariff classification, the processing unit may claim the refund, but each material must be taxed according to its statutory tariff rather than a single flat rate.</description>
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