Notification No. 2/2013-CE(NT) Dated 01/03/2013
Amendment in Central Excise Rules 2002- G.S.R. (E). – 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 to further amend the Central Excise Rules, 2002, namely:-
1. (1) These rules may be called the Central Excise (Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Excise Rules, 2002, in rule 7, for sub-rule (5), the following sub-rule shall be substituted, namely:-
“(5) Where the assessee is entitled to a refund consequent to an order of final assessment under sub-rule (3), then, subject to sub-rule (6), there shall be paid an interest on such refund as provided under section 11BB of the Act.”
Under Secretary to the Government of India
The principle rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st March, 2002, vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, [GSR 143(E), dated the 1st March, 2002] and last amended vide notification No.23/2012 –Central Excise (N.T) dated the 18th April, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R.303 (E), dated the 18th April, 2012.