Treatment of recovered tax: post-enactment recoveries are arrears and not eligible for input tax credit. Amounts found recoverable by assessment or adjudication under the earlier law, when recoverable after the appointed day, are to be collected as an arrear of tax under the new Act and are not admissible as input tax credit; amounts found refundable under such proceedings are to be refunded to the taxable person under the earlier law (the Central text specifies cash refund under the earlier law subject to a stated exception; the State text provides refund in accordance with the earlier law).