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    <title>Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided</title>
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    <description>Refund claims for tax deposited under the earlier law in respect of services not provided, filed after the appointed day, shall be disposed of in accordance with the provisions of the earlier law and any amount eventually accruing to the claimant shall be paid in cash, notwithstanding anything to the contrary in the earlier law except for the preserved exception provision.</description>
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      <description>Refund claims for tax deposited under the earlier law in respect of services not provided, filed after the appointed day, shall be disposed of in accordance with the provisions of the earlier law and any amount eventually accruing to the claimant shall be paid in cash, notwithstanding anything to the contrary in the earlier law except for the preserved exception provision.</description>
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