Section 41 in Daman and Diu Value Added Tax Regulation, 2005
41. Refund of tax for Embassies, officials, international and public organizations.
(1)The Embassies, diplomatic officials and international or public organizations specified in the Fifth Schedule shall be entitled to claim a refund of tax paid on goods purchased in the Daman and Diu, subject to such restrictions and conditions as may be prescribed.(2)Any person entitled to a refund under sub-section (1) may apply to the Commissioner in the manner and within the time, as may be prescribed.
