Pending tax refunds to be resolved under earlier law, applying preexisting refund procedure for tax and interest claims. Pending tax and interest refund claims under the pre GST regime shall be disposed of in accordance with the earlier law, applying the procedural provision ... Summary
Pending tax refunds to be resolved under earlier law, applying preexisting refund procedure for tax and interest claims.
Pending tax and interest refund claims under the pre GST regime shall be disposed of in accordance with the earlier law, applying the procedural provision identified in the source as section 154, thereby preserving the prior refund mechanism during the transitional phase.
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