MCQOPTIONS
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| 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. | |