Various clarifications have been issued for refund related matters in different span of time under GST, a master circular (C.No.125/44/2019-GST dated 18.11.2019) was also issued subsuming most of the earlier refund related issues. Again CBIC, by way of Circular No. 135/05/2020 has clarified various refund related issues.
For more details please refer the attachment:- CBIC clarified certain issues related to refund under GST
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