Circular No. 18/18/2017-CGST, (F. No. 354/320/2017-TRU-Pt.1), Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.

http://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-18-cgst.pdf;jsessionid=703A124C10B70783841C491E6307CB3E

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