apply to all court cases arising out of or in relation to arbitral proceedings, irrespective of whether the arbitral or court proceedings were commenced prior to or after the commencement of the Arbitration and Conciliation (Amendment) Act, 2015 (3 of 2016).” (emphasis supplied) 11. In the present case, there is an arbitral award to the tune of approximately Rs 21 crores in favour of the appellant. The High Court, while issuing a direction for furnishing of a bank guarantee, dealt with only one of the claims which was awarded by the arbitral tribunal, namely, that which pertained to the refund of the cess under the Building and Other Construction Workers’ Welfare Cess Act 1996.3 In this regard, the High Court observed that the Deputy Chief Labour Commissioner, by its order dated 6 November 2019, held that the Cess Act was not applicable to the appellant which was therefore not required to pay cess under that statute. It noted that the arbitral tribunal had, however, rendered an award