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    <title>Pending refund claims to be disposed of under earlier law</title>
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    <description>Pending refund claims filed before the appointed day must be disposed of under the earlier law; amounts accruing to claimants shall be paid or refunded in accordance with that law. Where a claim is fully or partially rejected under the earlier law, the rejected amount shall lapse. A specified subsection of an earlier enactment is preserved as an exception to the general transitional rule.</description>
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      <description>Pending refund claims filed before the appointed day must be disposed of under the earlier law; amounts accruing to claimants shall be paid or refunded in accordance with that law. Where a claim is fully or partially rejected under the earlier law, the rejected amount shall lapse. A specified subsection of an earlier enactment is preserved as an exception to the general transitional rule.</description>
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