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    <title>Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law</title>
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    <description>Claims for refund of duties or taxes filed after the appointed day for pre-appointed-day clearances or services and for exports before or after that day must be disposed of under the earlier law. Rejected portions of refund claims for Cenvat credit lapse, and no refund may be allowed for any Cenvat credit amount that has been carried forward under the new Act as of the appointed day.</description>
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      <description>Claims for refund of duties or taxes filed after the appointed day for pre-appointed-day clearances or services and for exports before or after that day must be disposed of under the earlier law. Rejected portions of refund claims for Cenvat credit lapse, and no refund may be allowed for any Cenvat credit amount that has been carried forward under the new Act as of the appointed day.</description>
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