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    <title>What will be the fate of pending refund of tax/ interest under the earlier law</title>
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    <description>Pending tax and interest refund claims under the pre GST regime shall be disposed of in accordance with the earlier law, applying the procedural provision identified in the source as section 154, thereby preserving the prior refund mechanism during the transitional phase.</description>
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      <description>Pending tax and interest refund claims under the pre GST regime shall be disposed of in accordance with the earlier law, applying the procedural provision identified in the source as section 154, thereby preserving the prior refund mechanism during the transitional phase.</description>
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