Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 145] [Entire Act] Union of India - Subsection Section 145(2) in Finance Act, 2012 (2)Refund shall be made of all such service tax which has been collected but which would not have been so collected as if the notification referred to in sub-section<7) had been in force at all material times.