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Pending refund claims to be disposed of under earlier law

Section 154 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 154 - 154. Every claim for refund of any duty/tax and interes .....

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ise Act, 1944 (1 of 1944): Provided that where any claim for refund is fully or partially rejected, the amount so rejected shall lapse. (CGST Law) Every claim for refund of any tax and interest, if an .....

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