Amendment of section 54.

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.... Tax Act,-- (a) in sub-section (6), after the words "supply of goods or services or both", the words, brackets and figures "or of unutilised input tax credit allowed under clause (ii) of the ....

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....ds and Services Tax Act to extend the provisions of provisional refund to refunds arising out of inverted duty structure. The clause further seeks to amend sub-section (14) of section 54 of the Cen....