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    <title>Time Period for filing of application for refund under section 55</title>
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    <description>Specified persons entitled to refund under section 55 may file the refund application with the jurisdictional tax authority in the prescribed form and manner within eighteen months from the last date of the quarter in which the supply was received. The notification modifies the filing period for such refund claims, while the governing conditions and restrictions continue under the applicable rules.</description>
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      <description>Specified persons entitled to refund under section 55 may file the refund application with the jurisdictional tax authority in the prescribed form and manner within eighteen months from the last date of the quarter in which the supply was received. The notification modifies the filing period for such refund claims, while the governing conditions and restrictions continue under the applicable rules.</description>
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