https://www.taxtmi.com/acts?id=43690 Clause 146 provides that no refund shall be made of tax paid or input tax credit reversed which would not have been so paid, or not reversed, had section 114 been in force at all material times, thereby denying restitution for amounts attributable to circumstances governed by that provision. en-us Tue, 23 Jul 2024 16:20:35 +0530 Tue, 23 Jul 2024 16:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43690 Clause 146 provides that no refund shall be made of tax paid or input tax credit reversed which would not have been so paid, or not reversed, had section 114 been in force at all material times, thereby denying restitution for amounts attributable to circumstances governed by that provision. Act-Rules Bills Tue, 23 Jul 2024 16:20:35 +0530 https://www.taxtmi.com/acts?id=43690