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    <title>Refund arising due to Inverted Duty Structure</title>
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    <description>The query concerns refund of accumulated input tax credit under an inverted duty structure after a refund application has been filed. With IGST and CGST credit ledgers reduced to nil and a substantial balance remaining in the SGST credit ledger, it asks whether refund of the remaining SGST credit can be claimed.</description>
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      <description>The query concerns refund of accumulated input tax credit under an inverted duty structure after a refund application has been filed. With IGST and CGST credit ledgers reduced to nil and a substantial balance remaining in the SGST credit ledger, it asks whether refund of the remaining SGST credit can be claimed.</description>
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