EXAMPLE-92  
M/s ABC exported certain goods on 1.4.2017 on payment of duty under claim of rebate. On  receipt of  proof of export the said exporter submitted his rebate claim  in respect of duty paid on exported goods on 12 July, 2017 i.e after appointed date of GST. How will be rebate claim dealt with.                                                                                                                                                                                                       

Answer

As per Section 142(4) every refund claim filled after the appointed day for refund of any  duty of tax paid under existing law in respect of goods or services exported before or after the appointed day shall be disposed of in accordance of provision of existing law.

In view of above transitional legal provision, the above rebate claim would be dealt with existing central excise Law.