https://www.taxtmi.com/acts?id=17233 The provision deems a retrospective amendment of a customs notification by substituting specified tariff entries, treats the Central Government as having had the retrospective power to amend that notification at all material times, mandates refund of customs duty collected but not payable had the amendment been in force, requires refund claims within six months of the Finance Bill's presidential assent, and confirms applicability of the statute's existing refund procedural regime to such refunds. en-us Fri, 01 Mar 2013 18:43:07 +0530 Sat, 02 Mar 2013 12:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17233 The provision deems a retrospective amendment of a customs notification by substituting specified tariff entries, treats the Central Government as having had the retrospective power to amend that notification at all material times, mandates refund of customs duty collected but not payable had the amendment been in force, requires refund claims within six months of the Finance Bill's presidential assent, and confirms applicability of the statute's existing refund procedural regime to such refunds. Act-Rules Bills Fri, 01 Mar 2013 18:43:07 +0530 https://www.taxtmi.com/acts?id=17233