Amendment of Section 11b
In section 11B of the Central Excise Act, in the Explanation, in clause (B), after sub-clause (eb), the following sub-clause shall be inserted, namely:--
"(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;".