Section 5(1) in The Provisional Collection of Taxes Act, 1931
(1)Where a declared provision comes into operation as an enactment in an amended form before the expiry of the 4[seventy-fifth day] after the day on which the Bill containing it was introduced, refunds shall be made of all duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision: Provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed the difference between the rate of such duty proposed in the declared provision and the rate of such duty in force when the Bill was introduced.
