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431. Refunds
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432. Person entitled to claim refund in certain special cases
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433. Form of claim for refund and limitation.
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434. Refund for denying liability to deduct tax in certain cases
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435. Refund on appeal
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436. Correctness of assessment not to be questioned
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438. Set off and withholding of refunds in certain cases
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437. Interest on Refunds
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