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CBIC prescribes the manner of filing an application for refund by unregistered persons: Circular

The CBIC has issued circular to clarify that a new functionality has been made available on the common portal which allows unregistered persons to take a temporary registration and apply for refund under the category ‘Refund for Unregistered person’. Also, the manner and procedure for filing of refund applications by unregistered persons is prescribed.



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