Input tax credit claims from the earlier law must be resolved under that law, with refunds not convertible into GST credits. Claims for CENVAT or input tax credit arising under the earlier law must be decided under that law; admissible amounts are refunded or paid in cash in accordance with the earlier law and are not allowable as input tax credit under the new Act. Recovery-related proceedings under the earlier law are also to be disposed of under that law, and any credit found recoverable will be collected as an arrear of tax under the new Act and will not be admissible as input tax credit under the new Act.