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<h1>Pending tax credit appeals: treated under existing law, recoverables collectible as GST arrears under transitional provisions.</h1> 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.