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    <title>Fees, Penalty Refund claim limit</title>
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    <description>Section 54(14) bars payment of refunds made under the order provisions in sub sections (5) and (6) when the refundable amount is below one thousand rupees; claims can still be lodged under the general claim provision in sub section (1), and categories such as fees, penalties or other amounts are within refund scope, but administrative routing through refund orders may result in non payment of small amounts unless judicial relief is obtained.</description>
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