Section 54(8) in Manipur Goods and Services Tax Act, 2017
(8)Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -(a)refund of tax on inputs or input services used in the goods or services or both which are exported out of India;(b)refund of unutilised input tax credit under subsection (3);(c)refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;(d)refund of tax in pursuance of section 77;(e)the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or(f)the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
