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<h1>Finance Bill 2024: Retrospective Amendment Allows Duty Refunds for April-June 2023, Claims by March 2025</h1> Clause 105 of the Finance (No. 2) Bill, 2024, involves a retrospective amendment to a notification issued under section 25 of the Customs Act and section 124 of the Finance Act. The amendment, effective from April 1, 2023, to June 30, 2023, allows for the refund of duties and cess collected during this period if the notification had been in force as amended. Refund claims must be submitted by March 31, 2025, to the jurisdictional customs authorities. The amendment is deemed necessary in the public interest and is specified in the Second Schedule of the Bill.