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Chapter 11: Refund

Refund procedures, time limits, and interest on delayed refunds

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Section 54: Refund of tax

Refund application procedure

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Section 55: Refund in certain cases

Special refund provisions

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Section 56: Interest on delayed refunds

Interest for late refund

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Section 57: Consumer Welfare Fund

Fund for refund disputes

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Section 58: Utilization of Fund

How Fund is used

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