Ans:
Any appeal or claim for refunds on the CENVAT credits, interest or tax paid in the pre-GST regime before the GST implementation on July 1, 2017, are to be disposed of according to the previous applicable laws. Under the GST regime, such amounts that are payable as arrears or refunds under the previous laws applicable to the pre-GST regime will be hence considered as refunds or arrears in accordance with the GST transitional provisions.