Section 55 of CGST Act,2017 Refund in certain cases

Section 55 of CGST Act,2017 from bare act :
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, 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.

CHAPTER XI

REFUNDS

Chapter XI of the CGST Act,2017 covers five sections relating to  REFUNDS under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 54 : Refund of tax
Section 55 : Refund in certain cases
Section 56 : Interest on delayed refunds
Section 57 : Consumer Welfare Fund
Section 58 : Utilisation of Fund