https://www.taxtmi.com/acts?id=18877 Retrospective amendment treats the earlier Central Excise notification as amended for specified chapters and historical periods, deems the Central Government to have had the power to make such retrospective amendments, allows refund of excise duty collected but not due had the amendment been in force, requires refund claims within a fixed short period from assent to the enabling Finance Bill, and bars punishment for acts that would not have been offences absent the retrospective amendment. en-us Mon, 11 Aug 2014 18:41:26 +0530 Mon, 11 Aug 2014 18:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18877 Retrospective amendment treats the earlier Central Excise notification as amended for specified chapters and historical periods, deems the Central Government to have had the power to make such retrospective amendments, allows refund of excise duty collected but not due had the amendment been in force, requires refund claims within a fixed short period from assent to the enabling Finance Bill, and bars punishment for acts that would not have been offences absent the retrospective amendment. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:41:26 +0530 https://www.taxtmi.com/acts?id=18877