https://www.taxtmi.com/acts?id=43141 Where duties were collected under a declared provision that is later enacted in amended form within the early period after a Bill's introduction, refunds must be made of duties that would not have been collected had the enacted provision been the declared provision, subject to a cap equal to the difference between the declared provision's proposed duty rate and the rate in force when the Bill was introduced; similarly, if a declaration ceases to have effect on statutorily specified grounds, duties collected but not chargeable absent the declaration must be refunded. en-us Mon, 01 Jan 2024 10:12:28 +0530 Mon, 01 Jan 2024 10:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43141 Where duties were collected under a declared provision that is later enacted in amended form within the early period after a Bill's introduction, refunds must be made of duties that would not have been collected had the enacted provision been the declared provision, subject to a cap equal to the difference between the declared provision's proposed duty rate and the rate in force when the Bill was introduced; similarly, if a declaration ceases to have effect on statutorily specified grounds, duties collected but not chargeable absent the declaration must be refunded. Act-Rules Indian Laws Mon, 01 Jan 2024 10:12:28 +0530 https://www.taxtmi.com/acts?id=43141