No refund of tax paid or input tax credit reversed.

41. No refund of tax paid or input tax credit reversed. 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 7 been in force at all material times. Rajesh Sharan Singh, Principal Secretary-cum-L.R. Department of Law, Govt. of Jharkhand, Ranchi ------- अधी¢क अधी¢क, झारखÖड झारखÖड राजकȧय मुġणालय राजकȧय मुġणालय, राँची ɮवारा Ĥकाͧशत एवं मुǑġत राँची ɮवारा Ĥकाͧशत एवं मुǑġत, असाधारण) ) 194 – 50