The Central Board of Indirect Taxes and Customs (CBIC) vide its Circular No 166/22/2021 – GST dated 17th November 2021 issues clarification on certain refund related issues. Circular No. 166/22/2021-GSTF.No. CBIC-20021/4/2021-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****New Delhi, Dated the 17th Nov, 2021 To,The Principal Chief Commissioners/Chief