Section 8(d) in The Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Act, 1982
(d)recoveries shall be made of all such duties of excise which have not been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, would not have been refunded if the provisions of sections 3 and 4 of the principal Act, as amended by sections 3 and 4 of this Act, had been in force at all material times.
