Section 3(1)(b) in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
(b)the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder,(bb)the Finance Act, 1994( 32 of 1994), and the rules made thereunder; and(bc)[ the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder, [Inserted by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).](bd)the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the rules made thereunder; and]