Amendment of section 54.

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..... ax Act, (a) in sub-section (3), the second proviso shall be omitted; (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely: (15) Notwithstanding an .....

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..... mit the second proviso to sub-section (3) and to provide that no refund of unutilised input tax credit or of integrated tax shall be allowed in cases of zero rated supply of goods where such goods are .....

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