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<h1>Validation of exemption for club or association services grants retroactive effect and refund entitlement subject to a statutory claim deadline.</h1> The section deems the notification exempting club or association services related to specified projects to have been valid from 16 June 2005, creates entitlement to refunds of tax collected contrary to that deemed exemption, requires refund applications within six months from Presidential assent to the Finance Bill, 2012, defines 'project' as a common facility for treatment and recycling of effluents and solid wastes with government financial assistance, and directs that Central Excise refund procedures apply.