Procedure for filing refund claim by unregistered buyer in case of GST paid on cancelled flat/building/shops etc. from government

NOTE ON CIRCULAR NO – 188 PROCEDURE FOR FILING REFUND CLAIM BY THE UNREGISTERED BUYER IN CASE OF GST PAID ON CANCELLED FLAT/BUILDING/SHOPS ETC FROM THE GOVERNMENT OR ON TERMINATION OF LONG-TERM INSURANCE POLICY

source https://www.caclubindia.com/articles/procedure-for-filing-refund-claim-by-unregistered-buyer-in-case-of-gst-paid-on-cancelled-flat-building-shops-from-government-48158.asp