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Fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law

Fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law :

What will be fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law? If say, it relates to output liability then?

Ans. Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT/input tax credit or any output tax liability initiated whether before, on or after the appointed day, will be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in accordance with the existing law. However, any amount which becomes recoverable will have to be recovered as arrears of tax under the GST Law—Section 142(6)/142(7).

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