1.

A registered taxable person is eligible to claim refund in respect of export of goods and services in the following cases:

A. Under bond, without payment of IGST and claim refund of unutilized input tax credit.
B. On payment of IGST and claim refund of IGST paid on such goods and services.
C. None of the above
D. Both (a) and (b)
Answer» E.


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