There could be a situation where refund has to be claimed for amount of cenvat credit or input tax credit paid before GST once becomes effective. This situation is addressed by section 179 of GST Law
Refund of Cenvat Credit, Taxes or Interest Paid under CGST
In such a scenario, every claim for refund filed by any person before or after the GST becoming effective, for refund of any amount of cenvat credit, duty, tax or interest paid before the GST becoming effective, shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be paid in cash
Refund of Input Tax Credit, Tax and Interest under SGST
Every claim for refund filed by any person before or after the GST becoming effective, for refund of any amount of input tax credit, tax and interest paid before the GST becoming effective, 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
Point of Distinction between CGST AND SGST
In CGST, the refund will be paid in cash, whereas in SGST refund will be paid in accordance of State Law
Other Things to be considered
Any claim for refund of is fully or partially rejected, the amount so rejected shall lapse
No refund claim shall be allowed of any amount of input tax credit or CENVAT Credit where the balance of the said amount as on the GST becoming effective has been carried forward under this Act.