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    <title>TRANSITIONAL PROVISIONS-PART-IX</title>
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    <description>Section 179 requires refund claims filed before the appointed day for earlier taxes or Cenvat credit to be decided under the prior law and paid only in cash, disallowing refunds of any Cenvat credit amounts carried forward as on the appointed day. Sections 180 and 181 provide that refund claims filed after the appointed day for transactions or payments occurring before that day are likewise to be disposed under the earlier law with refunds paid fully in cash.</description>
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      <title>TRANSITIONAL PROVISIONS-PART-IX</title>
      <link>https://www.taxtmi.com/article/detailed?id=7185</link>
      <description>Section 179 requires refund claims filed before the appointed day for earlier taxes or Cenvat credit to be decided under the prior law and paid only in cash, disallowing refunds of any Cenvat credit amounts carried forward as on the appointed day. Sections 180 and 181 provide that refund claims filed after the appointed day for transactions or payments occurring before that day are likewise to be disposed under the earlier law with refunds paid fully in cash.</description>
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