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of <h1>Finance Act 2005 amends Central Excise Rules 1944: Rule 57CC and Rule 57D/57AD for credit recovery with interest.</h1> The Fourth Schedule of the Finance Act, 2005, amends provisions of the Central Excise Rules, 1944. Rule 57CC is amended to include an explanation for the recovery of unpaid amounts with interest, effective from August 1, 1996, to February 28, 1997, and again from March 1, 1997, to March 31, 2000. Rule 57D, as substituted by Rule 57AD, is also amended to include similar provisions for recovery with interest, effective from April 1, 2000, to June 30, 2001. These amendments ensure consistent recovery procedures for credits wrongly taken.
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