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Grant of provisional refund

Rule 3 - Final Rules - REFUND - Goods and Services Tax - Rule 3 - 3. (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees; ( .....

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