Retroactive validation of excise duty definition bars certain refund claims and validates past levies in earlier period. The amendment defines the amount of excise duty as the sum of the effective duty under the Central Excises Act and aggregate effective duties under other Central Acts, specifying computation where exemptions apply and excluding input-credit style exemptions; it is given retrospective effect and a validation clause deems actions during the prior period valid, prescribes which duties must be treated as validly levied, bars certain refund proceedings, mandates refunds of duties improperly collected under the new test, and permits recovery of duties that would have been due had the amendment been in force.
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Retroactive validation of excise duty definition bars certain refund claims and validates past levies in earlier period.
The amendment defines the amount of excise duty as the sum of the effective duty under the Central Excises Act and aggregate effective duties under other Central Acts, specifying computation where exemptions apply and excluding input-credit style exemptions; it is given retrospective effect and a validation clause deems actions during the prior period valid, prescribes which duties must be treated as validly levied, bars certain refund proceedings, mandates refunds of duties improperly collected under the new test, and permits recovery of duties that would have been due had the amendment been in force.
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