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of <h1>No Refunds for Taxes Paid or Input Tax Credits Reversed Under Clause 146 of Finance Bill 2024, CGST.</h1> Clause 146 of the Finance (No. 2) Bill, 2024, under the Central Goods and Services Tax, stipulates that no refunds will be granted for taxes paid or input tax credits reversed. This provision applies to situations where such payments or reversals would not have occurred if section 114 had been in effect during the relevant periods.
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