Amendment of notification number G.S.R. 95 (E), dated 1st March, 2006 issued under section 5A of Central Excise Act

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....of Revenue) number G.S.R. 95 (E), dated the 1st March, 2006 (herein referred to as the first notification) which was superseded vide number G.S.R. 163 (E), dated the 17th March, 2012 (herein referred to as the second notification), issued under sub-section (1) of section 5A of the Central Excise Act, shall, in so far as it relates to the first notification, stand amended and shall be deemed to hav....

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....mend the said notification with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 5A of the Central Excise Act, retrospectively, at all material times. (3) The refund shall be made of all such duty of excise which has been collected but which would not have been so collected, had the notification referred to in sub-sec....