Ntf. No.45/1999-CE(N.T.), dt. 25/06/1999
- Document type
- Notification
- Reference no.
- AA
- Dated
- Category
- Non-Tariff
Rule 9B of the Central Excise Rules, 1944 - Refund of duty
Rule 9B of the Central Excise Rules, 1944 - Refund of duty
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely:-
1.
- (1) These rules may be called the Central Excise (Thirteenth Amendment) Rules, 1999.
(2) They shall come into force on the date of their publication in the Official Gazette.
- "Provided that, if an assesse is entitled to a refund, such refund shall not be made to him except in accordance with the procedure established under sub-section (2) of section 11B of the Act."
(Rajesh Chandra)
Under Secretary to the Government of India