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[Cites 0, Cited by 0] [Section 27(5)] [Section 27] [Entire Act]

State of Goa - Subsection

Section 27(5)(c) in Goa Tax on Entry of Goods Rules, 2000

(c)Where the tax paid alongwith the return is higher than the tax assessed, the notified authority shall issue a refund payment order in Form-21, alongwith the tax payment Certificate in Form-26 to the importer.