Amendment of Chapter 15 of First Schedule

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....both days inclusive), namely: "5. In relation to refined edible vegetable oils falling under Heading Nos. or headings 15.02 and 15.03, the process of refining, that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali, bleaching and deodorisation, shall amount to 'manufacture'." (2) Any action taken or anything done or purported to have been taken or done ....

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....d as if the amendment made by sub-section (1) had been in force at all material times; (b) no suit or other proceeding shall be instituted, maintained or continued in any court, tribunal or other authority for the refund of and no enforcement shall be made by any court, tribunal or other authority of any decree or order directing the refund of, any such duty of excise which have been collected a....