Refund of IGST paid on exports and Export under Bond scheme – unutilised input tax credit (ITC) – Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the

Customs – Refund of IGST paid on exports and Export under Bond scheme – unutilised input tax credit (ITC) – Application for refund shall be filed only after the export manifest or an export report, as

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