Question26:

Our Unit is under Excise Exempt ,and we need to apply for Refund. Before applying for Refund, we need to apply for Unique Identification No.(UID),and Therefore, we need your help regarding this. Please Suggest us, what is the Procedure for applying for UID No.,and what Circular No. and Notifications we need to Referred regarding this. Please Suggest us,
 
Answer
The refund of tax is available in certain special cases in section 55 please open section 55 in law crux GST and use the utility button given in top tool bar You will find at the bottom right a button with N symbol click it you will get all the relevant notification relating to refund under section 55. Please note that this refund is available in specified cases In normal course if the output is exempt from tax it does not mean that tax on input will be refunded. 
(REPLY dt.22/02/2018)