Retrospective exemption validation for diplomatic and consular supplies creates entitlement to refund while prescribing a limited claim period. The statute deems the Government notification granting exemption for official supplies to foreign diplomatic or consular missions to have been in force from an earlier date for all purposes, creates an entitlement to refund duties collected that would not have been payable had the notification been in force, and requires refund claims to be filed within a specified period from the Finance Act's presidential assent, operating notwithstanding other limitation provisions.
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 exemption validation for diplomatic and consular supplies creates entitlement to refund while prescribing a limited claim period.
The statute deems the Government notification granting exemption for official supplies to foreign diplomatic or consular missions to have been in force from an earlier date for all purposes, creates an entitlement to refund duties collected that would not have been payable had the notification been in force, and requires refund claims to be filed within a specified period from the Finance Act's presidential assent, operating notwithstanding other limitation provisions.
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