(3)Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal [, the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule, Part VI (w.e.f. 28.12.2005).][or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2).
