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[Cites 0, Cited by 0] [Section 74(11)] [Section 74] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 74(11)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)Where any such rectification has the effect of reducing the amount of the tax or penalty or interest, the Commissioner shall refund any amount due to such person in accordance with the provisions.