KUL PRASAD ARYAL; OJHA, Hari Prasad. VAT Refund Puzzle: Legal and Administrative Barriers Affecting Approval and Rejection Trends in Nepal. Journal of Development Review, [S. l.], v. 10, n. 2, p. 137–151, 2025. DOI: 10.3126/jdr.v10i2.84065. Disponível em: https://www.nepjol.info/index.php/jdr/article/view/84065. Acesso em: 8 dec. 2025.