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The United Arab Emirates has not yet instituted a GST refund system for tourists, although one was approved about a month ago and is expected to go into place sometime in the future.
Once this occurs it is likely that GST refunds will be available for purchases made at duty free stores on arrival into the UAE, which do currently include GST.
Purchases made at Duty Free stores on departure (or transit) do NOT currently include GST, and thus obviously no GST refund would be available.