71. Refund of taxes paid by diplomats and other international organisations.—

(1) The Commissioner may, within such time, on such terms and  in such manner as laid down in this Act or in any rule made thereunder, grant refund of the taxes paid on the following supplies, namely—

(a) a supply exempted from VAT under any Convention for the time being in force in Bangladesh or any similar international agreement;

(b) a supply made to any diplomatic or consular mission of a foreign country established in Bangladesh for the official purposes of such mission.

(2)    Exemptions from VAT  shall be dealt with by refund, and not by exempting or zero-rating such supplies made to the person referred to in sub-section (1).