Amendment of rule 6 of the CENVAT Credit Rules, 2001

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.... notification of the Government of India the Ministry of Finance (Department of Revenue), No. G.S.R. 445(E), dated the 21st June, 2001 shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (2) of the Fifth Schedule on and from the corresponding date specified in column (3) or that Schedule against the rule specified in column (1) of that ....

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....amount under the rule as amended by sub-section (1) and no enforcement shall be made by any court, tribunal or other authority of any decree or order for the non-recovery of the said amount, as if the amendments made by that sub section had been in force at all material times; (b) recovery shall be made of the amount which has not been paid but which would have been paid as if the amendment made....