Section 150 - No refund of tax paid or input tax credit reversed. - Finance (No. 2) Act, 2024

No refund of tax paid or input tax credit reversed. 150. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had section 118 been in force at all material times. **************** NOTES:- 1. Shall come into force w.e.f. 27-09-2024 vide Notification No. 17/2024 Central Tax dated 27-09-2024