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of Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details required for all category of refund claims, Additional details in case of the refund of accumulated ITC and IGST, Additional details in case of refund deemed export, Additions details in case of refund of excess balance in cash register, Additions details in case of refund of all other cases
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