Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 2015: Retrospective Amendments Under Sec 5A of Central Excise Act; Six-Month Deadline for Refund Claims</h1> The Finance Act, 2015 amends a notification issued under section 5A of the Central Excise Act, 1944, allowing retrospective amendments as specified in the Third Schedule. The Central Government is empowered to amend the notification retrospectively, ensuring excise duty collected in excess is refunded. Refund claims must be filed within six months from the date the Finance Bill, 2015 receives presidential assent, notwithstanding section 11B of the Central Excise Act. This amendment addresses the collection of excise duty that would not have occurred if the notification had been effective at all relevant times.
TaxTMI 
TaxTMI 
