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<h1>Retrospective amendment of customs notification mandates deemed commencement and permits refunds of improperly collected integrated tax.</h1> The amendment to a customs notification is deemed to have taken effect retrospectively from 1 July 2017, and refunds are available for integrated tax collected but not due had that amendment been in force. Claims for such refunds must be filed within six months from the date the Finance Bill, 2018 receives Presidential assent.