Conditions:

1. If the claim is for refund of the accumulated input tax credit on account of :
   a. Exports without payment of tax
   b. Supplies to SEZ Unit/SEZ Developer without payment of tax
   c. Accumulation due to Inverted tax structure and the supplier has not filed any refund application for the future period under the same category.
2. For other categories, no other conditions other tan filing the NIL application shall be applicable.

Procedure:

1. The regd. person shall file the refund application for the same period under “Any other” category
2. The application should contain all the supporting documents, which are required in the regular process
3. The proper offer shall review the same and ask for the additional info., if any
4. After review the officer shall compute the eligible refund and ask the recipient to reverse the credit through DRC-03.

After submitting the proof of the same, the proper officer shall issue the refund order and the payment order.