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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2013 amends Customs Act, allowing retrospective refunds under Section 25(1); claims due in six months.</h1> Clause 75 of the Finance Bill, 2013 amends a notification under section 25(1) of the Customs Act, 1962, originally issued on March 1, 2011. This amendment is retrospective, altering the entry in the Second Schedule and allowing for the refund of customs duties collected under the previous terms. The Central Government is empowered to amend the notification retrospectively. Refund claims must be filed within six months from the President's assent to the Finance Bill, 2013. Section 27 of the Customs Act applies to these refunds.
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