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

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.... 180<br>Bill <br>TRANSITIONAL PROVISIONS<br>MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]<br>180. Refund claims filed after the appointed day for goods ....

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....any claim for refund of Cenvat credit is fully or partially rejected, the amount so rejected shall lapse: PROVIDED FURTHER that no refund claim shall be allowed of any amount of Cenvat credit where ....