Refund of tax to certain persons

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....e, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.] (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- 3[(a) the inward supplies of goods or services or....

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....ovision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.     **************** NOTES:- 1.  Substituted vide Notification No. 75/2017 - Central Tax dated 29-12-2017 before it was read as, "(1) Any person eligible ....