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    <title>Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 issued vide F. No. CBIC-20001/6</title>
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    <description>Clarifies that the refund restriction in the Finance (No. 2) Act, 2024 does not apply to refunds of amounts paid as pre-deposit when filing appeals under the CGST appellate provisions where those appeals are decided in the taxpayer&#039;s favour.</description>
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      <description>Clarifies that the refund restriction in the Finance (No. 2) Act, 2024 does not apply to refunds of amounts paid as pre-deposit when filing appeals under the CGST appellate provisions where those appeals are decided in the taxpayer&#039;s favour.</description>
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