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Pl refer circular issued on 1.7.2017:
https://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ26-2017cs.pdf
in addition to pl read the following also. reg.BOND/LETTER OF UNDERTAKING/REFUND etc.,
Notification No.15/2017 – Central Tax New Delhi, the 1st July, 2017
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