<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Section 142(5) of the CGST Act, 2017 specifically provides for refund of tax paid under the Finance Act, 1994 in respect of services not provided. The same shall be disposed off in accordance with the provisions of the Chapter V of the Finance Act, 1994.</span></span></p>