https://www.taxtmi.com/acts?id=19259 Clause 102 deems the Central Government to have had retrospective power to amend a notification under subsection (1) of section 5A of the Central Excise Act, applies specified retrospective amendments via the Third Schedule, and provides for refunds of excise duty that would not have been payable but for the retrospective change, subject to section 11B limitations; refund claims must be filed within six months from the Finance Bill's presidential assent. en-us Sat, 28 Feb 2015 20:48:31 +0530 Sat, 28 Feb 2015 20:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19259 Clause 102 deems the Central Government to have had retrospective power to amend a notification under subsection (1) of section 5A of the Central Excise Act, applies specified retrospective amendments via the Third Schedule, and provides for refunds of excise duty that would not have been payable but for the retrospective change, subject to section 11B limitations; refund claims must be filed within six months from the Finance Bill's presidential assent. Act-Rules Bills Sat, 28 Feb 2015 20:48:31 +0530 https://www.taxtmi.com/acts?id=19259