A specialized agency of the UNO and/or Embassy of foreign countries entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner

CS Executive · Tax Laws and Practice · PYQS · December 2020
A specialized agency of the UNO and/or Embassy of foreign countries entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed before the expiry of ______ in which such supply was received.
(A) six months from the last day of the quarter
(B) one year from the last day of the quarter
(C) six months from the last day of the financial year
(D) one year from the last day of the financial year

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Refunds

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