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Central Excises and Customs Laws (Amendment) Act, 1991
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.... 3. In section 11B of the Central Excises Act,- (a) in sub-section (1),- (i) after the words "from the relevant date", the following shall be inserted, namely:- "in such form as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that Act"; (ii) in the existing proviso, for the words "Provided that", the words "Provided further that" shall be substituted; (b) for sub-sections (2) to (5), the following sub-sections shall be substituted, namely:- "....
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....s beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette."; (c) in the Explanation, in clause (B), for sub-clause (e), the following sub-clause shall be substituted, namely:- "(e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person;". Amendment of section 11C. 4. In section 11C of the Central Excises Act, for sub-section (2), the following sub-section shall be substituted, namely:- "(2) Where any notification under sub-section (1) in respect ....
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....ble to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold. Presumption that incidence of duty has been passed on to the buyer. 12B. Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods. Consumer Welfare Fund 12C. (1) There shall be established by the Central Government a fund, to be called the Consumer Welfare Fund. (2) There shall be credited to the Fund, in such manner as may be prescribed,- (a) the amount of duty of excise referred to in sub-section (2) of section 11B or sub-section (2) of section 11C or sub-section (2) of section 11D; (b) the amount of duty of customs referred to in sub-section (2) of section 11B or sub-section (2) of section 11C or sub-section (2) of section 28B of the Customs Act, 1962 (52 of 1962); (c) any income fr....
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.... educational, re-search or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of duty, in such form as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the provisions of sub-section (2): Provided further that the limitation of one year or six months, as the case may be, shall not apply where any duty has been paid under protest. Explanation. For the purposes of this sub-section, "the date of payment of duty", in relation to....
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....otification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.'. Amendment of section 28A. 11. In section 28A of the Customs Act, for sub-section (2), the following sub-section shall be substituted, namely:-- "(2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty paid on such goods, or, as the case may be, the duty paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the pro-visions of sub-section (2) of section 27: Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the Assis....