MCQOPTIONS
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				| 1. | 
                                    Refunds will not be allowed in cases of:- | 
                            
| A. | Exports made on payment of tax | 
| B. | Exports made without payment of tax | 
| C. | Where tax on inputs are higher than tax on outputs | 
| D. | All of the above | 
| Answer» B. Exports made without payment of tax | |