No refund of tax or input tax credit: clause bars refunds where an earlier provision would have precluded payment or reversal. Clause 146 provides that no refund shall be made of tax paid or input tax credit reversed which would not have been so paid, or not reversed, had section ... Summary
No refund of tax or input tax credit: clause bars refunds where an earlier provision would have precluded payment or reversal.
Clause 146 provides that no refund shall be made of tax paid or input tax credit reversed which would not have been so paid, or not reversed, had section 114 been in force at all material times, thereby denying restitution for amounts attributable to circumstances governed by that provision.
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