Section 54(6) in Manipur Goods and Services Tax Act, 2017
(6)Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of export of goods or services or both made by registered persons, other than such category of registered persons as may be notified in this behalf, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.
