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of <h1>Refunds and Recoveries in Favorable or Adverse Orders Governed by Sections 142(6) & 142(7) of GST Law.</h1> If an appellate or revisional order favors the assessee, a refund will be issued according to existing law provisions. If the decision is against the assessee, any required recovery will be pursued as an arrear of tax under GST, unless it has already been recovered under the existing law. This is governed by sections 142(6) and 142(7) of the GST legislation.
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