00329pab a2200109 454500008004000000245009300040260000900133300001300142362001200155650001300167773003900180180718b2005   xxu||||| |||| 00| 0 eng d  aBEST practices for value-added tax refunds - how to mend the "achilles' heel" of the VAT  c2005  ap.78-80.  aJul-Dec  aTaxation  aPolitical Economy Journal of India