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of <h1>Finance Bill 2013: Amendment to Customs Act Section 27 Limits Refunds Below 100 Rupees to Streamline Process.</h1> Clause 55 of the Finance Bill, 2013 proposes an amendment to section 27 of the Customs Act. It introduces a proviso stating that refund claims under the Act will not be processed if the amount is less than one hundred rupees. This amendment aims to streamline the refund process by eliminating the handling of negligible refund amounts.
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