Retrospective amendment power affirmed: validates retrospective rulemaking and prescribes refunds with a fixed claim window. The Bill substitutes a proviso to rule 8 of the Pan Masala Packing Machines Rules to be deemed retrospectively effective, expressly validating the Central Government's retrospective rulemaking power under the Central Excise Act. It mandates refunds of excise duty collected but not due had the amended rule been in force, subject to the Act's refund provisions, requires refund claims within six months of enactment's assent, and removes criminal liability for conduct not punishable but for the retrospective change.
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Retrospective amendment power affirmed: validates retrospective rulemaking and prescribes refunds with a fixed claim window.
The Bill substitutes a proviso to rule 8 of the Pan Masala Packing Machines Rules to be deemed retrospectively effective, expressly validating the Central Government's retrospective rulemaking power under the Central Excise Act. It mandates refunds of excise duty collected but not due had the amended rule been in force, subject to the Act's refund provisions, requires refund claims within six months of enactment's assent, and removes criminal liability for conduct not punishable but for the retrospective change.
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