2020 (2) TMI 534

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..... Tax Act, 2017) The present application was filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by M/s. DTL ANCILLARIES LIMITED, the applicant, seeking an advance ruling in respect of the following question: Section 54(3)(ii) allows the refund of credit accumulated on .....

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