Retrospective validation of excise rule amendments bars refund claims and preserves levy, collection, and recovery rights.

Amendments to rules 9 and 49 of the Central Excise Rules, 1944 effected by the 1982 notification are deemed to have had effect from the date the Rules came into force; actions taken before the notification are validated as if the amendments had always been in force, with specified consequences on levy, assessment, collection, refund, and recovery of excise duties and a declaration that no new punishable offences are created by this validation.

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