https://www.taxtmi.com/caselaws?id=81250 Retrospective amendments to Rules 9 and 49 of the Central Excise Rules, 1944, made by Notification No. 20/82-C.E. read with Section 51 of the Finance Act, 1982, were treated as applicable by reference to Special Excise Duty and Additional Duty of Excise, because the relevant levy provisions incorporated the principal excise law for levy and collection. On that footing, yarn captively consumed in the manufacture of fabrics was deemed removed and became subject to duty under all three levies. The text also states that refund claims were governed by the excise limitation period rather than the Limitation Act, so claims beyond the prescribed time were barred and rejected as time-barred. en-us Wed, 06 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81250 Retrospective amendments to Rules 9 and 49 of the Central Excise Rules, 1944, made by Notification No. 20/82-C.E. read with Section 51 of the Finance Act, 1982, were treated as applicable by reference to Special Excise Duty and Additional Duty of Excise, because the relevant levy provisions incorporated the principal excise law for levy and collection. On that footing, yarn captively consumed in the manufacture of fabrics was deemed removed and became subject to duty under all three levies. The text also states that refund claims were governed by the excise limitation period rather than the Limitation Act, so claims beyond the prescribed time were barred and rejected as time-barred. Case-Laws Central Excise Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81250