Amendment status not verified — confirm the current text below against the official source.
Substituted by Act 8 of 1968. (c) any duty levied under the repealed Act and the rules made thereunder before the 15th day of April, 1963, but not collected, may be recovered in the manner provided under the repealed Act and the rules made thereunder. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming refund of any duty paid by him in excess of the amount due from him under the repealed Act and the rules made thereunder.