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<h1>Section 183: Finalizing Tax Proceedings Under Model GST Law for Appeals and Recoverables Without Input Tax Credit Eligibility.</h1> Section 183 of the Model GST Law outlines the finalization of proceedings related to output duty or tax liability. It mandates that any appeal, revision, review, or reference initiated before, on, or after the appointed day must be resolved according to the provisions of the earlier law. If an amount becomes recoverable, it is to be treated as an arrear of duty or tax under the current Act and is not eligible for input tax credit. Conversely, if an amount is found admissible to the claimant, it is to be refunded in cash and not considered for input tax credit under the new Act.