Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority -
(a) all things done or actions taken by the Central Government under the notifications referred to in clauses (i) to (iv) of sub-section (1) of section 4 as they stood before the commencement of this Ordinance shall be deemed to be and to have always been done or taken in accordance with the provisions of the said notifications;
(b) no suit or other proceeding shall be instituted, maintained or continued in any court, tribunal or other authority for the refund of any duty levied under the said notifications referred to in clause (a);
(c) no court shall enforce any decree or order directing the refund of any such duties levied under the said notifications referred to in clause (a);
(d) no claim or challenge shall be made in, or entertained by, any court, tribunal or other authority on the ground only that the Central Government did not have, at the material times, the power to amend retrospectively the notifications issued under sub-rule (1( of rule 8 of the Central Excise Rules, 1944.
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