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The Central Goods and Services Tax Rules, 2017
Chapter X
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