No refund of unutilized input tax credit for imitation zari thread u/s 54(3) in inverted duty cases.

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....Refund of GST in case of inverted duty structure - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed u/s 54(3) - Notification No 20/2023 issued.....