Section 2(2) in Central Duties of Exercise (Retrospective Exemption) Act, 1986
(2)The duties of excise which have been collected, but which would not have been so collected if the said notification had been in force at all material times, shall be refunded:Provided that no such refund shall be allowed where credit of the duties of excise has been taken under rule 56A or, as the case may be, rule 57A of the Central Excise Rules, 1944, or where the goods, on which the duties of excise have been paid, have been exported under a claim for rebate of such duties.
