Section 30

Refund of tax paid in error 

Repealed by (Finance Act 2022-wef-01-July-2022)

Where, in respect of any supply, tax has been paid in error, the Commissioner shall, except as otherwise provided by the regulations, refund such tax: 

• Provided that no refund shall be made under this section unless a claim in respect thereof is lodged within twelve months from the date the tax became due and payable under section 19.

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