Retrospective amendment of Central Excise notification enables duty refunds and bars retrospective penal liability after specified assent. Retrospective amendment treats the earlier Central Excise notification as amended for specified chapters and historical periods, deems the Central Government to have had the power to make such retrospective amendments, allows refund of excise duty collected but not due had the amendment been in force, requires refund claims within a fixed short period from assent to the enabling Finance Bill, and bars punishment for acts that would not have been offences absent the retrospective amendment.
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Provisions expressly mentioned in the judgment/order text.
Retrospective amendment of Central Excise notification enables duty refunds and bars retrospective penal liability after specified assent.
Retrospective amendment treats the earlier Central Excise notification as amended for specified chapters and historical periods, deems the Central Government to have had the power to make such retrospective amendments, allows refund of excise duty collected but not due had the amendment been in force, requires refund claims within a fixed short period from assent to the enabling Finance Bill, and bars punishment for acts that would not have been offences absent the retrospective amendment.
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