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Refunds

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..... e excess of any amount paid by him or on his behalf, or treated as paid by him or on his behalf, for any financial year, over the amount with which he is liable under this Code, and such refund shall .....

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..... he amount, if any, remaining payable under this Code by the assessee to whom the refund is due, and the balance amount of refund, if any, shall be issued, alongwith an intimation to this effect to the .....

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