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    <description>Amendments to rule 164 clarify that no refund is available for tax, interest and penalty already discharged in full prior to the amendment when a notice includes demands partly for the transitional period and partly for other periods; and permit an applicant to intimate a partial withdrawal of appeal for the transitional period, enabling the appellate authority to decide on the remaining period and deeming the appeal withdrawn to that extent for withdrawal-consequence purposes.</description>
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