Refund of TAX :
Normally, refund provisions apply in case of (a) zero rated supplies (exports and supplies to SEZ) and (b) Inverted duty structure i.e., input credit more than tax payable on output supply (but not in case of exempted supply or supply Nil rate of tax).
‘Taxable Person’ can also claim refund if he has paid excess tax by mistake. Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application in that regard to the proper officer of IGST / CGST/SGST/UTGST before the expiry of two years from the relevant date in prescribe form and manner – section 54(1) of CGST Act.