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of <h1>Tax Refund Claims for Services Not Provided Processed Under Old Law; Refunds Paid in Cash, Except Section 11B(2)</h1> Refund claims for tax deposited under the earlier law for services not provided, filed after the appointed day, will be processed according to the previous law. Any resulting refund will be paid in cash, overriding contrary provisions of the earlier law, except for subsection (2) of section 11B of the Central Excise Act, 1944.
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