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of <h1>Excise Duties from 1982 to 2000 Validated by Section 3 Amendment; No Refund Legal Proceedings Allowed.</h1> Actions taken under section 3 of the Central Excise Act, as amended by section 88, during the period from May 11, 1982, until the Finance Act, 2000's presidential assent, are validated. Excise duties levied, assessed, or collected during this period are deemed valid as if the amendment was always in effect. No legal proceedings for refunds of these duties are allowed, and any uncollected or refunded duties will be recovered as if the amendment had always been in force. No actions or omissions during this period will be punishable if they wouldn't have been punishable without this section.
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