Amendment of Act 25 of 1978

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..... ot;from the date of payment of duty" occurring in the opening portion, the words "from the relevant date" shall be substituted; (ii) the Explanation shall be omitted; (b) for the Explanation at the end, the following Explanation shall be substituted, namely:- 'Explanation.- For the purposes of this section (A) "refund" includes rebate of duty of excise on excis .....

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..... efined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the dat .....

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