Can refund be withheld by the department?

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..... be withheld in the following circumstances: i. If the person has failed to furnish any return till he files such return; ii. If the registered taxable person is required to pay any tax, interest or pe .....

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..... ch refund will adversely affect revenue in the said appeal on account of malfeasance or fraud committed - Sec.54 (11) of the CGST/SGST Act. - - statute, statutory provisions legislation, law, enactm .....

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