Section 2(4)(b) in Central Excise Laws (Amendment and Validation) Act, 1982
(b)no suit or other proceeding shall be maintained or continued in any court for the refund of and no enforcement shall be made by any court of, any decree or order directing the refund of, any such duties of excise which have been collected and which would have been validly collected if the foregoing provisions of this section had been in force at all material times;