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    <title>Clarification on some issues regarding refund.</title>
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    <description>Clarification regarding certain issues related to refund under GST was forwarded to field formations in Uttar Pradesh through the cited central circular. The communication directs zonal and joint commissioners to inform subordinate officers, ensure compliance, and convey the clarification to trade organisations at their level. It was issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh, and enclosed the referenced circular for guidance on refund-related issues.</description>
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