Finance Act 2007 Section 117 - Bare Act |
| State | Central Government |
| Year | 2007 |
| Section Title | 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;".