Fabric Processors Can Claim ITC Refunds for Inverted Duty Structure Under CGST Act Section 54(3) Despite Notification 5/2017.

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....GST - fabric processors shall be eligible for refund of unutilized ITC on account of inverted duty structure under section 54(3) of the CGST Act even if the goods (fabrics) supplied to them are covered under notification No. 5/2017-Central Tax (Rate) dated 28.06.2017.....