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<h1>Excise Act Section 37D: Round Off Duties, Penalties, and Refunds to Nearest Rupee, Disregard Less Than 50 Paise</h1> Section 37D of the Central Excise Act, 1944, mandates the rounding off of any duty, interest, penalty, fine, or any other sum payable, as well as any refund or other sum due under the Act, to the nearest rupee. If the amount includes paise, any part of fifty paise or more is rounded up to the next rupee, while any part less than fifty paise is disregarded.