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of <h1>Tax Refund Rules Updated: Selective Appeal Withdrawal Permitted with Clear Guidelines on Demand Handling and Retrospective Limitations</h1> The Kerala Goods and Services Tax (Second Amendment) Rules, 2025 modify existing tax regulations, focusing on refund and appeal procedures. The amendment clarifies that no refund is available for taxes already discharged before the rule's commencement, and provides guidance for handling tax demands spanning multiple periods. It allows taxpayers to selectively withdraw appeals for specific time frames while preserving proceedings for other periods.
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