Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained to the contrary in other acts., no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority of any decree or order directing the refund of any such aforesaid cess which has been collected or paid. (2) For the removal of doubts, it is hereby declared that- Nothing in sub-section (1) shall be construed as preventing any person- (a) from questioning in accordance with the provisions of the said Act, the levy, collection or payment of the aforesaid cess; or (b) from claiming refund of aforesaid cess paid by him in excess of the amount due from him under the provisions of the Act. ....................................................................... - 17 - Repeal and Savings