https://www.taxtmi.com/acts?id=18878 Provision deems a specified notification under the Central Excise Act to be amended retrospectively for listed tariff items and chapters, confirms the Central Government's retrospective amendment power at all material times, mandates refund of excise duty collected but not due if the notification had been in force, conditions refunds on existing statutory provisions and a prescribed limitation for claims, and bars punishment for acts that would not have been punishable but for the retrospective amendment. en-us Mon, 11 Aug 2014 18:41:48 +0530 Mon, 11 Aug 2014 18:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18878 Provision deems a specified notification under the Central Excise Act to be amended retrospectively for listed tariff items and chapters, confirms the Central Government's retrospective amendment power at all material times, mandates refund of excise duty collected but not due if the notification had been in force, conditions refunds on existing statutory provisions and a prescribed limitation for claims, and bars punishment for acts that would not have been punishable but for the retrospective amendment. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:41:48 +0530 https://www.taxtmi.com/acts?id=18878