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    <title>16(4) time limit</title>
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    <description>Orders under Section 16 were issued denying an extended time limit benefit because no notification made the Finance Act amendment effective; taxpayers must choose between awaiting notification and seeking rectification or filing an appeal within the three month period to preserve rights, balancing the risk of recovery or ITC attachment, appeal pre deposit costs, and potential administrative guidance or circulars that affect stay and adjustment of pre deposits.</description>
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      <description>Orders under Section 16 were issued denying an extended time limit benefit because no notification made the Finance Act amendment effective; taxpayers must choose between awaiting notification and seeking rectification or filing an appeal within the three month period to preserve rights, balancing the risk of recovery or ITC attachment, appeal pre deposit costs, and potential administrative guidance or circulars that affect stay and adjustment of pre deposits.</description>
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