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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>Refund on revised pre-GST returns must be made in cash under the existing law's refund provision.</h1> Any amount found refundable as a consequence of revision of any return under the existing law after the appointed day is to be refunded in cash in accordance with the provisions of the existing law.

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