Section 179 of GST: Pending refund claims to be disposed of under earlier law

By Raju Choudhary Last updated Jul 22, 2019

Section 179 of GST – Pending refund claims to be disposed of under earlier law. Complete Details for GST Section 179 as per Revised GST Model Law 2017. In this GST Section you may find all details for Pending refund claims to be disposed of under earlier law as per Revised GST Model Law. Detailed Analysis of GST Section 179 of GST Model Law. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 179. Check Section Wise Analysis of GST Model Law, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 179 of GST Model Law – Pending refund claims to be disposed of under earlier law, gst all sections and definitions. Now Check more details from below…..

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Section 179 of GST: Pending refund claims to be disposed of under earlier law

Every claim for refund filed by any person before or after the appointed day, for refund of any amount of cenvat credit, duty, tax or interest paid before the appointed day, shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of earlier law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944):

PROVIDED that where 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 the balance of the said amount as on the appointed day has been carried forward under this Act.

(CGST Law)

Every claim for refund filed by any person before or after the appointed day, for refund of any amount of input tax credit, tax and interest paid before the appointed day, shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be refunded to him in accordance with the provisions of the said law:

PROVIDED that where any claim for refund of amount of input tax 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 input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.

(SGST Law)

GST Other Section’s