Refund claims after the appointed day governed by earlier law; rejected Cenvat credit lapses and carried-forward amounts barred. Claims for refund of duties or taxes filed after the appointed day for pre-appointed-day clearances or services and for exports before or after that day must be disposed of under the earlier law. Rejected portions of refund claims for Cenvat credit lapse, and no refund may be allowed for any Cenvat credit amount that has been carried forward under the new Act as of the appointed day.