Question 18 - What will be fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law? If say, it relates to output liability then?

Pending tax credit appeals: treated under existing law, recoverables collectible as GST arrears under transitional provisions.

Proceedings of appeal, revision, review or reference on CENVAT/input tax credit or output tax liability pending before, on or after the appointed day will be disposed of under the existing law; refunds admissible must be made under that law, while any amounts found recoverable will be collected as arrears of tax under the GST transitional provisions.