Excise duty on skelp: retrospective inclusion of skelp within strips validates past levies while calibrating refunds and recoveries. The section directs retrospective construction so references to strips include skelp and fixes skelp's meaning as a hot-rolled narrow strip not exceeding six hundred millimetres; duties on skelp levied in the relevant period are deemed validly levied. It bars refund actions and enforcement for duties validly collected if the provision had always applied, requires refunds where duties were collected but would not have been under the provision, and mandates recovery where duties were not collected but would have been. Definitions specify 'appointed day,' the scope of 'Central law,' and include regulatory and auxiliary duties; penal liability is not increased.
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Provisions expressly mentioned in the judgment/order text.
Excise duty on skelp: retrospective inclusion of skelp within strips validates past levies while calibrating refunds and recoveries.
The section directs retrospective construction so references to strips include skelp and fixes skelp's meaning as a hot-rolled narrow strip not exceeding six hundred millimetres; duties on skelp levied in the relevant period are deemed validly levied. It bars refund actions and enforcement for duties validly collected if the provision had always applied, requires refunds where duties were collected but would not have been under the provision, and mandates recovery where duties were not collected but would have been. Definitions specify "appointed day," the scope of "Central law," and include regulatory and auxiliary duties; penal liability is not increased.
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