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of <h1>Refunds from revised returns post-GST transition to be processed in cash under section 142(9)(b) of transitional provisions.</h1> Refunds resulting from the revision of returns under existing laws, after the transition to GST, will be processed in cash according to the provisions of the existing law. This is stipulated under section 142(9)(b) of the transitional provisions, ensuring that any refundable amounts identified due to revised returns are handled as per the pre-GST legal framework.
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