https://www.taxtmi.com/acts?id=49738 Section 109 retroactively validates actions under sub section (1) of section 3 of the Central Excise Act for the period from 11 May 1982 until assent to the Finance Act, 2000, deeming duties levied, assessed or collected in that period to have been validly imposed as if the amendment by clause (ii) of section 88 had always been in force, notwithstanding any contrary judgment; it bars suits or enforcement for refunds and requires recovery of duties not collected or improperly refunded, and exempts from penal liability acts that would not otherwise be offences. en-us Mon, 24 Feb 2025 15:54:52 +0530 Mon, 24 Feb 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49738 Section 109 retroactively validates actions under sub section (1) of section 3 of the Central Excise Act for the period from 11 May 1982 until assent to the Finance Act, 2000, deeming duties levied, assessed or collected in that period to have been validly imposed as if the amendment by clause (ii) of section 88 had always been in force, notwithstanding any contrary judgment; it bars suits or enforcement for refunds and requires recovery of duties not collected or improperly refunded, and exempts from penal liability acts that would not otherwise be offences. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:54:52 +0530 https://www.taxtmi.com/acts?id=49738