Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

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..... that (a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to, (i) central tax, in cases where according to the said practice, central tax was not, or is not being, levied, or (ii) a higher amount of central tax than what was, or is being, levied, in accordanc .....

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