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    <title>Clarification on GST refunds for unutilized input tax credit due to inverted duty structure, guiding businesses on compliance.</title>
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    <description>Clarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than the rate of tax on output supplies i.e. on account of inverted duty structure.</description>
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