Cir.No.63/37/2018 GST (F.No.349/48/2017 GST) dated 14.09.2018.The BoardvideCircularsNo. 36/10/2018-GSTdated 13thMarch, 2018 and No. 43/17/2018-GSTdated 13thApril,2018 has specified the detailed procedure for filing and processing of refundapplications by UIN entities(Embassy/Miss/Consulate / United Nations Organizations/SpecifiedInternational Organizations). Various representations have been received on certain issues pertaining to the processing of such refund claims.In order to clarify these issues and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) hereby clarifies the said issues

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