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Claim of cenvat credit to be disposed of under the earlier law

Section 182 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 182 - 182. (1) Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the ap .....

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ined under the provisions of earlier law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and shall not be admissible as input tax credit under this Act: PROVIDED that no refund claim shall be allowed of any .....

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e, on or after the appointed day, under the earlier law shall be disposed of in accordance with the provisions of earlier law, and if any amount of credit becomes recoverable as a result of appeal, revision, review or reference, the same shall be rec .....

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ted whether before, on or after the appointed day, under the earlier law shall be disposed of in accordance with the provisions of earlier law, and any amount of credit found to be admissible to the claimant shall be refunded to him in accordance wit .....

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