Section 101 - Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively - Finance Act, 2018

Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively 101 . (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 850 (E), dated the 8th July, 2017, amending the notification number G.S.R. 785 (E), dated the 30th June, 2017 which was issued in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and subsection (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017. (2) Refund shall be made of all such integrated tax which has been collected, but which would not have been so collected, had the 1 [amendment] made vide the notification referred to in sub-section (1) been in force at all material times: Provided that an application for claim of integrated tax shall be made within a period of six months from the date on which the Finance Bill, 2018 receives the assent of the President. ******************** Notes:- 1. As Corrected Vide CORRIGENDA THE FINANCE ACT, 2018 No. 18 OF 2018 - Dated 03-04-2018, before it was read as, amendement