Treatment of recovered tax as arrears under GST bars input tax credit and preserves refunds under earlier law. Amounts determined recoverable under assessment or adjudication proceedings instituted under the earlier law are to be recovered as arrears of tax under the Model GST Act and are not admissible as input tax credit; amounts found refundable under earlier-law proceedings are to be refunded in cash in accordance with the earlier law, subject to the specified exception, with corresponding CGST and SGST formulations.