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Pending refund claims to be disposed of under earlier law

Section 154 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 154 - 154. Every claim for refund of any duty/tax and interest, if any, paid on such duty/tax or any other amount, filed by any person before the appointed .....

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ons of sub-section (2) of section 11B of the Central Excise 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, .....

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