https://www.taxtmi.com/acts?id=18729 The Bill substitutes a proviso to rule 8 of the Pan Masala Packing Machines Rules to be deemed retrospectively effective, expressly validating the Central Government's retrospective rulemaking power under the Central Excise Act. It mandates refunds of excise duty collected but not due had the amended rule been in force, subject to the Act's refund provisions, requires refund claims within six months of enactment's assent, and removes criminal liability for conduct not punishable but for the retrospective change. en-us Fri, 11 Jul 2014 17:32:09 +0530 Fri, 11 Jul 2014 17:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18729 The Bill substitutes a proviso to rule 8 of the Pan Masala Packing Machines Rules to be deemed retrospectively effective, expressly validating the Central Government's retrospective rulemaking power under the Central Excise Act. It mandates refunds of excise duty collected but not due had the amended rule been in force, subject to the Act's refund provisions, requires refund claims within six months of enactment's assent, and removes criminal liability for conduct not punishable but for the retrospective change. Act-Rules Bills Fri, 11 Jul 2014 17:32:09 +0530 https://www.taxtmi.com/acts?id=18729