Refunds/adjustment of the amount due under other Tax Credit Certificate Schemes.

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....5 of the Tax Credit Certificate (Exports) Scheme, 1965 even in cases where the tax credit certificate has been produced by the assessee before the Income-tax Officer, but the same is lost or misplaced in the Income-tax Office. 2. Paragraph 15 of the Tax Credit Certificate (Exports) Scheme, 1965 relating to issue of duplicate certificate is intended to apply in cases where the loss or destructio....