Amendment of notification issued under sub-section (1) of section 25 of Customs Act retrospectively

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....rtment of Revenue) number G.S.R. 153(E), dated the 1st March, 2011, issued under sub-section (1) of section 25 of the Customs Act, 1962(52 of 1962) shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Second Schedule, on and from the date specified in column (3) of that Schedule.      (2) For the purposes ....

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....hs from the date on which the Finance Bill, 2013 receives the assent of the President.            Explanation.-For the removal of doubts, it is hereby declared that the provisions of section 27 of the Customs Act, 1962, shall be applicable in case of refunds under this section. -  Clause 75 of the Bill seeks to amend the notification iss....