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of <h1>Finance Act 1982 Section 51: Validates pre-Feb 1982 excise duties, blocks refund claims, and adjusts based on amended rules.</h1> Section 51 of the Finance Act, 1982, provides retrospective effect to amendments made to rules 9 and 49 of the Central Excise Rules, 1944, effective from the original enactment date of the rules. It validates actions taken under the Central Excises Act and Rules prior to February 20, 1982, as if the amendments were always in force. Duties of excise levied before this date are deemed valid, and no legal proceedings for refunds can be maintained. Refunds or recoveries will be adjusted based on whether they would have been valid under the amended rules. No actions will be punishable if not deemed offenses before this section's enactment.
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