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of <h1>Section 156: Resolve Pending Duty Liability Cases Under Old Law; Refunds in Cash, No Input Credit Allowed</h1> Section 156 of the Model GST Law addresses the finalization of proceedings related to output duty liability initiated before the appointed day. It mandates that such proceedings, including appeals, revisions, reviews, or references, be resolved according to the earlier law. Any recoverable amounts will be treated as tax arrears under the new Act and will not qualify as input tax credit. Conversely, amounts deemed refundable to claimants will be returned in cash, following the earlier law, and will also not be eligible as input tax credit under the new Act.
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