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<h1>Tax Refund Rules Updated: Clarifying Partial Demands, Appeal Procedures, and Restrictions on Retrospective Claims Under GST</h1> The West Bengal Goods and Services Tax (Third Amendment) Rules, 2025 modifies tax refund and appeal procedures. It clarifies that no refund is available for taxes already discharged before the amendment's commencement, particularly for notices involving partial tax demands across different periods. The amendment provides guidance on handling appeals with mixed tax period demands, allowing partial withdrawal and enabling appellate authorities to pass appropriate orders.