https://www.taxtmi.com/acts?id=9815 The amendment retrospectively validates changes to rule 57R of the Central Excise Rules, 1944, deeming substituted and inserted sub rules to have been in force from dates in the Sixth Schedule and treating actions under them as always valid. The Central Government is declared to have had retrospective rulemaking power for this purpose. Consequentially, disallowed credits attributable to the prior position must be allowed, collected specified duty must be refunded where appropriate, and refund claims for specified duty on capital goods must be filed within six months from presidential assent of the Finance Bill, 2003. "Specified duty" means the term as defined in rule 57Q. en-us Wed, 22 Oct 2008 10:13:13 +0530 Wed, 22 Oct 2008 10:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9815 The amendment retrospectively validates changes to rule 57R of the Central Excise Rules, 1944, deeming substituted and inserted sub rules to have been in force from dates in the Sixth Schedule and treating actions under them as always valid. The Central Government is declared to have had retrospective rulemaking power for this purpose. Consequentially, disallowed credits attributable to the prior position must be allowed, collected specified duty must be refunded where appropriate, and refund claims for specified duty on capital goods must be filed within six months from presidential assent of the Finance Bill, 2003. "Specified duty" means the term as defined in rule 57Q. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 10:13:13 +0530 https://www.taxtmi.com/acts?id=9815