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Continue to ChatCBIC recently Clarified refund of unutilised input tax credit on account of inverted duty structure https://facelesscompliance.com/43621/cbic-recently-clarified-refund-of-unutilised-input-tax-credit-on-account-of-inverted-duty-structurecbic-recently-clarified-refund-of-unutilised-input-tax-credit-on-account-of-inverted-duty-structure