As per case facts, an additional tax demand was raised under the HGST Act. After various appeals, including a dismissed writ petition and a successful Letters Patent Appeal, the original ... demand was quashed, and a refund was issued. The respondent then sought interest on the refunded amount under the HVAT Act, which was initially rejected, then partly allowed under the HGST Act for a delayed period. Dissatisfied, the respondent appealed to the Haryana Tax Tribunal, which allowed interest for the entire period under the HVAT Act. The appellant filed this appeal against the Tribunal's order. The question arose whether the HVAT Act or HGST Act provisions apply for calculating interest on the refund, especially since the assessment was under HGST but finalized after HVAT's commencement. Finally, the High Court held that based on the HVAT Act's Repeal and Saving provisions and the General Clauses Act, the legislative intent was to preserve legal consequences from acts under the repealed HGST Act. Therefore, interest must be calculated under the HGST Act, not the HVAT Act, setting aside the Tribunal's order.