https://www.taxtmi.com/acts?id=18731 Authorises retrospective amendment of notification G.S.R. 163 (E) under section 5A of the Central Excise Act, treating the Central Government as having retrospective amendment power at all material times; confers retrospective excise duty exemptions for specified LPG supplies and polyester products manufactured from plastic waste; provides for refund of duty collected that would not have been collected had the notification been in force, subject to statutory refund provisions; limits the period for refund claims to a fixed window from assent to the Finance Bill; and bars punishment for acts that would not have been offences absent the retrospective amendment. en-us Fri, 11 Jul 2014 17:33:41 +0530 Fri, 11 Jul 2014 17:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18731 Authorises retrospective amendment of notification G.S.R. 163 (E) under section 5A of the Central Excise Act, treating the Central Government as having retrospective amendment power at all material times; confers retrospective excise duty exemptions for specified LPG supplies and polyester products manufactured from plastic waste; provides for refund of duty collected that would not have been collected had the notification been in force, subject to statutory refund provisions; limits the period for refund claims to a fixed window from assent to the Finance Bill; and bars punishment for acts that would not have been offences absent the retrospective amendment. Act-Rules Bills Fri, 11 Jul 2014 17:33:41 +0530 https://www.taxtmi.com/acts?id=18731