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The Central Goods and Services Tax Rules, 2017   Chapter X   Refund   Rule No. Particulars 89   Application for refund of tax, interest, penalty, fees or any other amount 90   Acknowledgement 91   Grant of provisional refund 92   Order sanctioning refund 93   Credit of the amount of rejected refund claim 94   Order sanctioning interest on delayed refunds 95   Refund of tax to certain persons 95A   [Omitted] ***** (Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist) 96   Refund of integrated tax paid on goods or services exported out of India 96A   Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking 96B   Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised 96C   Bank Account for credit of refund 97   Consumer Welfare Fund 97A   Manual filing and processing BACK