Refund in Certain cases [ Section 55 Read with rule 95 ]

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....tion or * (b) any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, * (c) Consulate or Embassy of foreign countries and * (c) any other person or class of persons as may be specified in this behalf, The agencies mentioned above are eligible to claim a refund of taxes paid on the notified supplies of goods, services,....

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.... 113 of Finance Act, 2022 w.e.f. 01-10-2022 ] from the last day of the quarter in which such supply was received. Procedure for refund of tax under section [ Rule 95 ] (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund * in FORM GST RFD-10 once in every quarter, electronically on the common porta....