Retrospective amendment of customs notification allows refunds and requires refund claims within a limited period after assent. The Finance (No. 2) Act, 2014 deems a specified Customs Act notification amended retrospectively and declares the Central Government to have had retrospective power to amend. Duty collected but not collectible had the notification been in force is refundable subject to Customs Act refund conditions; refund claims must be made within a limited period from the Bill's assent. No person will be punishable for conduct that would not have been an offence absent the retrospective amendment. An explanation identifies the corresponding date for a listed tariff item.