5.(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the sixtieth day after the day on which the Bill containing it was introduced, refunds shall be made of all duties or tax collected which would not have been collected if the provision adopted in the enactment had been the declared provision:Provided that the rate at which refunds of any duty or Tax may be made under this sub-section shall not exceed the difference between the rate of such duty or Tax proposed in the declared provision and the rate of such duty or Tax in force when the Bill was introduced.(2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of sub-section (2) of section 4 refunds shall be made of all duties or Tax collected which would not have been collected if the declaration in respect of it had not been made.