Amendment of section 128A.

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..... proper, confirming, modifying or annulling the decision or order appealed against", the following shall be substituted, namely:-- "just and proper,-- (a) confirming, modifying or annulling the dec .....

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..... (iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant.". - Clause 94 of the Bill s .....

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