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The principal rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, vide GSR 143 (E) dated the 1 st March, 2002, and were last amended vide notification No.30/2006-Central Excise (N.T.), dated the 30th December, 2006, vide GSR 780(E) dated the 30th December, 2006.
Circular No.14-T of 2007, Mumbai,dt.08.02.2007 This office had earlier issued above referred two Circulars for grant of provisional refund. The refund under these Circulars is admissible to those dealers who have filed return for any earlier period on or before 31.12.2006.
