Section 55. Refund in certain cases.- **
The Government may, on the recommendations of the
Council, by notification, specify any specialised agency of the United Nations
Organisation or any Multilateral Financial Institution and Organisation
notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of
1947), Consulate or Embassy of foreign countries and any other person or class
of persons as may be specified in this behalf, who shall, subject to such
conditions and restrictions as may be prescribed, be entitled to claim a refund
of taxes paid on the notified supplies of goods or services or both received by
them
