Question 18 - If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee

Refund entitlement on favourable appellate or revisional orders: refund under prior law; adverse orders treated as GST arrear recovery.

If an appellate or revisional order favours the assessee, the refund shall be made only under the refund mechanism of the earlier law; if the decision goes against the assessee, any recovery will be effected as an arrear of tax under GST, using GST recovery procedures.