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    <description>The amendment permits the Commissioner to admit delayed refund, additional, or revised refund applications from Embassies, High Commissions and international organisations listed in serial No. I of the Sixth Schedule up to one year from the end of the relevant quarter, provided the Commissioner is satisfied there was sufficient cause and that a true and correct application for refund was submitted within the original three-month limit from the end of the relevant quarter.</description>
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