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    <title>If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee?</title>
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    <description>If an appellate or revisional order favours the assessee, refund will be made in accordance with the provisions of the existing law. If the decision is adverse, amounts recoverable must be pursued under the existing law and, if not recovered thereunder, will be recovered as an arrear of tax under the GST transitional provisions.</description>
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