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    <description>Amendments allow extension of time for revocation of cancellation by senior officers, permit withdrawal of refund applications via a new prescribed form with recrediting of any debited electronic ledgers, exclude from the two year refund limitation the interval between filing and communication of deficiencies where a fresh claim is filed after rectification, and restructure withholding and release orders into distinct parts with a substituted form for both withholding and release.</description>
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