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

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..... ation 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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..... n 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 port .....

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..... n a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10. (4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. (5) Where an express p .....

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