Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day

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..... id under the earlier law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered taxable person shall be eligible for refund of the duty paid under the earlier law where such goods are returned by a person, other than a registered taxable person, to the said place of business w .....

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