Section 142(4) in Jharkhand Goods and Services Tax Act, 2017
(4)Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day, shall be disposed of in accordance with the provisions of the existing law:Provided that where any claim for refund 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.
