Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist (Omitted)

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.... Central Tax dated 28-06-2019 w.e.f. 01-07-2019 2.  Omitted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2019 before it was read as, "^1[95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Re....

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.... refund application. (4) The refund of tax paid by the said retail outlet shall be available if- (a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice; (b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax; ....