Commissioner."; (2) in sub-section (5), for the punctuation mark".", the punctuation mark ":" shal l be substituted and thereafter the following new provisos ... central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner
last paid, he shall be entitled to the refund of an amount equal to 1/12th of the annual rate of the tax paid ... clause (b) of sub-section (1), for the existing punctuation mark appearing at the end, the punctuation mark shall be substituted, and the existing proviso
central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner ... refund of State tax, t he Government shall transfer an amount equal to the amount so refunded, to the Central Government". In the principal
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