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of <h1>Central Excise Rules Amended: Interest on Refunds Introduced for Final Assessments Under Rule 7(5), Effective Immediately.</h1> The notification amends the Central Excise Rules, 2002, specifically sub-rule (5) of rule 7, to introduce provisions for interest on refunds. This applies when a refund is due following a final assessment order under sub-rule (3), subject to sub-rule (6). The interest on such refunds will be provided as per section 11BB of the Central Excise Act, 1944. These amendments, titled the Central Excise (Amendment) Rules, 2013, are effective from the date of their publication in the Official Gazette.
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