Section 142(3) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(3)Every claim for refund filed by any person before, on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law:Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse:Provided further that no refund 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.
