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	It may be noted that, the department has issued Notification 27-2012 dated 18.06.2012 substituting earlier Notification No.5/2006 in respect of procedure for claiming refund claim under Rule 5 of CENVAT Credit Rules, 2004. The important procedural c
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  