Refunds.

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..... such form and manner, as may be prescribed. (3) An assessee shall, in a case where an assessment is set aside or cancelled or an order of fresh assessment is directed to be made in an appeal, or any other proceeding under this Code, be entitled to the refund only on the making of the fresh assessment. (4) The amount of refund determined under this sub-chapter shall be reduced by the amo .....

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