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    <title>Recently some changes have been effected for the refund provisions under Not 41/ 2007 dated06.10.2007.</title>
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    <description>Extension of refund claim period to six months from the quarter-end and an expanded refund scope: testing and analysis services mandated by domestic law may obtain refunds without buyer agreements; clearing and forwarding agent services related to exports are covered; refunds apply to goods exported under drawback; and the benefit for services by commission agents located outside India has been increased. Changes implemented via notifications and a circular amending Notification No. 41/2007-ST.</description>
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