Amendment of Act 25 of 1978

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i) for the words "from the date of payment of duty" occurring in the opening portion, the words "from the relevant date" shall be substituted; (ii) the Explanation shall be omitted; (b) for the Explanation at the end, the following Explanation shall be substituted, namely:- 'Explanation.- For the purposes of this section (A) "refund" includes rebat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after hav....