Service tax recoverability: refunds issued under struck down rules may be reclaimed with interest after statutory enactment. The Finance Act, 2000 enacts service tax provisions formerly in Clause 112, with a limited retrospective application for services by goods transport operators and clearing and forwarding agents from 16 July 1997 to 16 October 1998. Refunds previously made pursuant to court orders striking down specified sub clauses of Rule 2(1)(d) of the Service Tax Rules, 1994 before presidential assent are recoverable within thirty days of assent; late payment attracts interest from the day after the thirty day period until payment.