Excise Act, 2001
Marginal note:Restriction on refunds, etc.
177 A refund or a payment of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that
(a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament; or
(b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament.
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