Section 95A(4) in The Central Goods and Services Tax Rules, 2017
(4)The refund of tax paid by the said retail outlet shall be available if -(a)the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice;(b)the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax;(c)name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and(d)such other restrictions or conditions, as may be specified, are satisfied.
