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    <title>Refund of Pre-deposit</title>
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    <description>Refund of a pre-deposit paid on appeal remains claimable after the appellate order is quashed and the matter remanded; the pre-deposit refund is not time barred and should be claimed by filing Form GST RFD-1 on the Common Portal and submitting a physical copy to the jurisdictional GST range office in accordance with the CGST refund framework.</description>
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      <description>Refund of a pre-deposit paid on appeal remains claimable after the appellate order is quashed and the matter remanded; the pre-deposit refund is not time barred and should be claimed by filing Form GST RFD-1 on the Common Portal and submitting a physical copy to the jurisdictional GST range office in accordance with the CGST refund framework.</description>
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