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Customs_Act,_1962

Section / Rule Number Content


76 Refund of tax under clause (a) of section 61
77 Refund under clause (b) of section 61 of tax on sales of goods to the diplomatic missions
78 Refund under clause (c) of section 61 of tax paid or payable by the agencies of the United Nations on purchases of goods made in West Bengal
79 Refund under section 62 of tax to registered dealer, or casual dealer