Transitional output tax liability rules require prior proceedings to be finalized under earlier law; recoveries treated as tax arrears. Proceedings of appeal, revision, review or reference relating to output duty/tax liability initiated before the appointed day shall be disposed of under the earlier law; amounts recoverable for the revenue shall be recovered as an arrear of tax under this Act and shall not be admissible as input tax credit. Amounts found admissible to a claimant shall be refunded in cash or in accordance with the earlier law as specified, subject to limited exceptions, and likewise shall not qualify as input tax credit under this Act.