Para 14.2.13 — CAM

14.2.13 REFUNDS UNDER GST 14.2.13.1 Refund of GST may occur due to various reasons viz.  Refund of IGST paid on Goods exported out of India  Refund arising due to supply of zero rated Goods and Services  Refunds due to inverted duty structure  Refund due to deemed exports  Refund of GST paid by Unique Identification Number (UIN) entities like Embassies, UN agencies etc.