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    <title>GST NOTICE VALIDITY- ERRONEOUS REFUND</title>
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    <description>A notice for recovery of an erroneous refund must be measured by the three year limitation from the refund order date (19 June 2020); the pandemic tolling period may extend that limitation and thus impacts the notice&#039;s validity. If the department attempts to confirm recovery under a different recovery provision after limitation has expired, such confirmation requires a corrigendum, otherwise the demand may be time barred.</description>
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      <description>A notice for recovery of an erroneous refund must be measured by the three year limitation from the refund order date (19 June 2020); the pandemic tolling period may extend that limitation and thus impacts the notice&#039;s validity. If the department attempts to confirm recovery under a different recovery provision after limitation has expired, such confirmation requires a corrigendum, otherwise the demand may be time barred.</description>
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