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          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.

          <h1>Retrospective validation permits refund of wrongly collected anti dumping duty, with claims permitted within a specified limitation period.</h1> Provision deems the notification amending tariff classification from heading 5402 to sub heading 540247 to have been in force from the earlier notification's date, mandates refund of anti dumping duty that would not have been collectible under the amended classification, and permits affected parties to apply for refund within six months from enactment assent.

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