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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>Limitation for customs duty refunds runs from the date of the appellate or judicial judgment directing the refund.</h1> The amendment provides that where duty becomes refundable as a consequence of a judgment, decree, order or direction of an appellate authority, Appellate Tribunal or any court, the limitation of one year or six months shall be computed from the date of such judgment, decree, order or direction.

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