Section 95 in The Andaman and Nicobar Islands Excise Regulation, 2012
95. Transitory provisions for excise laws for Andaman and Nicobar Islands.- Notwithstanding any judgment, decree or order of any court or other authority, anything or any action done or taken or purported to have been done or taken wider the provisions under repeal referred to in section 94, and the rules made thereunder, before the date of promulgation of this Regulation shall be and shall be deemed always to have been, as valid and effective as if such thing or action had been done or taken under this Regulation, and accordingly.
(a)any duty or fee levied, assessed or collected or purporting to have been levied, assessed or collected under the provisions under repeal, and the rules made thereunder, before the date of commencement of this Regulation shall be deemed to have been validly levied, assessed or collected in accordance with law;(b)no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund, and no enforcement shall be made by any court or other authority of any decree or order directing the refund, of any such duty or fee which has been so collected:Provided that nothing in this clause shall apply to, or in relation to, any case in which, under the order of the High Court, refund had been made before the date of promulgation of this Regulation of any duty collected under the provisions under repeal and the rules made thereunder.Explanation.- For the removal of doubts, it is hereby declared that no act or omission on the part of any person before the date of promulgation of this Regulation shall be punishable as an offence which would not have been so punishable if this Regulation had not been promulgated.
