TMI BlogAmendment of notification issued under sub-section (4) of section 15 of the Oil Industry (Development) Act read with section 5A of the Central Excise ActX X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act.- (1) The notification of the Government of India in the Ministry of Petroleum and Natural Gas No. S.O. 417(E), dated the 12th April, 2002 issued under sub-section (4) of section 15 of the Oil Industry (Development) Act read with section 5A of the Central Excise Act, by the Central Government, shall be deemed to have come into force on and from the 1st day of March, 2002 retrospectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act read with section 5A of the Central Excise Act, retrospectively, at all material times. (3) Refund shall be made of all such duty of excise, which have been collected, but which would not have been so collected, if the exemption referred to in sub-section (1) had been in force at all material times. (4) Notwithstanding anything contained in section 11B of the Central Excise Act, an applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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