Retrospective amendment power enables excise duty refunds, subject to statutory refund constraints and six month claim deadline. Clause 102 deems the Central Government to have had retrospective power to amend a notification under subsection (1) of section 5A of the Central Excise Act, applies specified retrospective amendments via the Third Schedule, and provides for refunds of excise duty that would not have been payable but for the retrospective change, subject to section 11B limitations; refund claims must be filed within six months from the Finance Bill's presidential assent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective amendment power enables excise duty refunds, subject to statutory refund constraints and six month claim deadline.
Clause 102 deems the Central Government to have had retrospective power to amend a notification under subsection (1) of section 5A of the Central Excise Act, applies specified retrospective amendments via the Third Schedule, and provides for refunds of excise duty that would not have been payable but for the retrospective change, subject to section 11B limitations; refund claims must be filed within six months from the Finance Bill's presidential assent.
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