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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Government Amends Central Excise Rules, Modifying Rule 9B to Align Refunds with Section 11B(2) Procedure.</h1> The Central Government, exercising powers under section 37 of the Central Excise Act, 1944, has amended the Central Excise Rules, 1944, through the Central Excise (Thirteenth Amendment) Rules, 1999. This amendment, effective upon publication in the Official Gazette, modifies Rule 9B by adding a proviso to sub-rule (5). It stipulates that any refund to an assessee will only be processed in accordance with the procedure outlined in sub-section (2) of section 11B of the Act. The principal rules were initially published in 1994 and last amended in June 1999.
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