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    <title>RELEVANT DATE- GST REFUND</title>
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    <description>Where tax, interest or penalty is rendered refundable by a judgment, decree, order or direction of an appellate authority or court, the relevant date for the refund limitation period is the date of communication of that judgment, and the refund must be claimed within the prescribed two year period from that communication.</description>
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      <description>Where tax, interest or penalty is rendered refundable by a judgment, decree, order or direction of an appellate authority or court, the relevant date for the refund limitation period is the date of communication of that judgment, and the refund must be claimed within the prescribed two year period from that communication.</description>
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