Certain refunds to be made when declarations cease to have effect

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....unds to be made when declarations cease to have effect.--(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the 1[seventy-fifth day] after the ....

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....he rate of such duty in force when the Bill was introduced. (2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of sub-section (2) of section 4, refunds shal....