Rule 9B of the Central Excise Rules, 1944 - Refund of duty - 045/99 - Central Excise - Non Tariff

Rule 9B of the Central Excise Rules, 1944 - Refund of duty

Notification No. 45/99-CE(NT)

Dated 25th June, 1999

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.

2. In rule 9B of the Central Excise Rules, 1944 in sub-rule (5), the following proviso shall be inserted at the end namely :-

"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."

Note : The principal rules were published in the Gazette of India vide notification No. IV D- Central Excise, dated 28th February, 1994 and last amended by notification No.37/99 Central Excise (N.T) dated 4.6.99 vide GSR No.407(E) dated 4.6.99