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    <title>REFUND OF ADVANCE ENTRY TAX PAID IN EXCESS BY TRANSPORT AGENCIES AND COURIER SERVICE PROVIDERS</title>
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    <description>Refunds are available for legitimate balances of voluntarily deposited advance entry tax where no liability remains after transition to the J&amp;K GST framework; claimants must apply within one month to the officer in charge with a detailed breakup of deposits, utilizations and balance, and the officer in charge will verify records and determine refunds without interest, following procedures as under the former Entry Tax on Goods Act, 2000.</description>
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