Section 101 - Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively
Finance Act, 2018 Chapter IV INDIRECT TAXES - Customs
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Retrospective amendment of customs notification mandates deemed commencement and permits refunds of improperly collected integrated tax. The amendment to a customs notification is deemed to have taken effect retrospectively from 1 July 2017, and refunds are available for integrated tax collected but not due had that amendment been in force. Claims for such refunds must be filed within six months from the date the Finance Bill, 2018 receives Presidential assent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective amendment of customs notification mandates deemed commencement and permits refunds of improperly collected integrated tax.
The amendment to a customs notification is deemed to have taken effect retrospectively from 1 July 2017, and refunds are available for integrated tax collected but not due had that amendment been in force. Claims for such refunds must be filed within six months from the date the Finance Bill, 2018 receives Presidential assent.
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