Validation of past excise actions: retroactive confirmation prevents refund claims and enables recovery of duties despite prior judgments. Section 109 retroactively validates actions under sub section (1) of section 3 of the Central Excise Act for the period from 11 May 1982 until assent to the Finance Act, 2000, deeming duties levied, assessed or collected in that period to have been validly imposed as if the amendment by clause (ii) of section 88 had always been in force, notwithstanding any contrary judgment; it bars suits or enforcement for refunds and requires recovery of duties not collected or improperly refunded, and exempts from penal liability acts that would not otherwise be offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Validation of past excise actions: retroactive confirmation prevents refund claims and enables recovery of duties despite prior judgments.
Section 109 retroactively validates actions under sub section (1) of section 3 of the Central Excise Act for the period from 11 May 1982 until assent to the Finance Act, 2000, deeming duties levied, assessed or collected in that period to have been validly imposed as if the amendment by clause (ii) of section 88 had always been in force, notwithstanding any contrary judgment; it bars suits or enforcement for refunds and requires recovery of duties not collected or improperly refunded, and exempts from penal liability acts that would not otherwise be offences.
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