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Treatment of the amount recovered or refunded pursuant to revision of returns

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....day and if, pursuant to such revision, any amount is found to be recoverable or any amount of cenvat credit is found to be inadmissible, the same shall be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (CGST Law) (1) Where any return, furnished under the earlier law, is revised after the appointed day and if....

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Treatment of the amount recovered or refunded pursuant to revision of returns