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    <title>How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST</title>
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    <description>Refunds arising from revisions of returns filed under the pre GST regime are to be processed in accordance with the earlier law&#039;s procedural and substantive rules, specifically the mechanism set out in section 158 of the prior law, rather than under GST refund provisions.</description>
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