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    <title>Restriction on Grant of Provisional Refund under Section 54 of the BGST Act, 2017 to Specified Registered Persons</title>
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    <description>Restriction on provisional refund bars registered persons who have not completed Aadhaar authentication and persons supplying goods specified by tariff classifications - areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils - from receiving provisional refunds; the notification applies the First Schedule interpretation rules of the Customs Tariff Act to identify covered goods and takes effect from 1 October 2025.</description>
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