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of <h1>Refund Claims for Duties Under Earlier Laws Processed Similarly; Rejected Cenvat Credit Amount Will Lapse, No Carry Forward Allowed.</h1> Refund claims for duties or taxes paid under earlier laws, filed after the appointed day, for goods or services exported before or after the appointed day, will be processed according to the earlier law. If a refund claim for Cenvat credit is rejected wholly or partially, the rejected amount will lapse. Additionally, no refund will be permitted for any Cenvat credit amount carried forward under the new Act as of the appointed day.
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