Retrospective limitation under customs refund rules cannot bar pre-amendment import claims where substantive rights are affected.

A limitation period introduced by amending customs notification could not be applied retrospectively to refund claims arising from imports and duty payments made before the amendment took effect. The note applies the principle that limitation affects substantive rights and cannot be imposed on past transactions through subordinate legislation without supporting statutory amendment. The amending notification was therefore read down so that the new one-year limit did not bar pre-amendment imports, and the refund claim remained valid.

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Issues: Whether the limitation period introduced by Notification No. 93/2008-Cus could be applied retrospectively to refund claims relating to imports and duty payments made prior to 01.08.2008 under Notification No. 102/2007-Cus.

Analysis: The refund claim arose from imports and duty payments made before the amending notification came into force. The reasoning adopted the principle that limitation affects substantive rights and cannot be imposed for the first time on past transactions through subordinate legislation in the absence of a supporting statutory amendment. The amending notification was therefore required to be read down so that the newly introduced one-year limitation would not operate against imports made prior to its issuance.

Conclusion: The retrospective application of the limitation period was rejected. The refund claim was held to remain valid, and the importer was found entitled to the refund.

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