Epf pension arrears

As per the Hon.Supreme Court Judgement, EPF pensioners have now an option to opt for pension on the basis of the actual wages received by them, provided they refund the matching employer contribution along with the interest towards EPS.

The EPFO has started processing such claims. Arrears of pension (Enhanced pension less actual in receipt till date)  are also paid to the pensioner.

Whether pension from EPFO can be treated as salary? Can the relief benefit under Section 89(1) be availed?