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    <title>Amendment of section 54.</title>
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    <description>The amendment inserts a clause prohibiting refund of unutilised input tax credit on account of zero rated supply of goods and refund of integrated tax paid on such zero rated supplies where the zero rated supply of goods is subjected to export duty.</description>
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      <description>The amendment inserts a clause prohibiting refund of unutilised input tax credit on account of zero rated supply of goods and refund of integrated tax paid on such zero rated supplies where the zero rated supply of goods is subjected to export duty.</description>
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