Refund claims for services not provided must be processed under prior law and paid in cash.

Refund claims for tax deposited under the earlier law in respect of services not provided, filed after the appointed day, shall be disposed of in accordance with the provisions of the earlier law and any amount eventually accruing to the claimant shall be paid in cash, notwithstanding anything to the contrary in the earlier law except for the preserved exception provision.

---

---

---