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    <title>CASH PAID ON WRONG RCM</title>
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    <description>Cash paid under the reverse charge mechanism for supplies later found non-taxable raises whether input tax credit may be claimed; one line in the discussion accepts audit objection and stresses procedural correction, while others argue that such credit functions as a refund of erroneously paid tax preserving revenue neutrality, relying on precedent and recommending appeal when adjudication is adverse.</description>
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