https://www.taxtmi.com/caselaws?id=753640 Section 142(9)(b) of the CGST transitional regime requires a revised return filed after the appointed day, but within the time allowed under the existing law, to be processed under the existing law where it discloses a refundable amount or admissible CENVAT credit. The provision preserves the pre-GST framework for such revised returns and directs that the resulting refund or credit claim be dealt with under that regime. en-us Mon, 03 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753640 Section 142(9)(b) of the CGST transitional regime requires a revised return filed after the appointed day, but within the time allowed under the existing law, to be processed under the existing law where it discloses a refundable amount or admissible CENVAT credit. The provision preserves the pre-GST framework for such revised returns and directs that the resulting refund or credit claim be dealt with under that regime. Case-Laws Service Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753640