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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Refunds under earlier law paid per prior statute: cash under CGST or under SGST; not available as ITC.</h1> Refunds arising under the law predating GST must be paid according to those earlier statutory provisions: cash payment under CGST for central tax components and payment as provided under the earlier law for SGST; such refunds are not available as input tax credit and remain subject to the procedural and substantive limitations of the predecessor statute.

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