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Power to withhold refund in certain cases
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....9. Power to withhold refund in certain cases.- (1) Where a person is entitled to a refund and any proceeding under this Act, including an audit under section 58 of this Act, is pending agains....
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....d. (2) Where a refund is withheld under sub-section (1) of this section, the person shall be entitled to interest as provided under sub-section (1) of section 42 of this Act if as a result of....
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