https://www.taxtmi.com/caselaws?id=80359 Retrospective exemption granted to excise notifications extended, in principle, to additional duty of customs on imported bulk drugs, because an exemption for indigenous goods was treated as applying equally to like imported goods during the relevant interregnum. Refund claims for that additional duty, however, were governed by the Customs Act, 1962 through section 3(6) of the Customs Tariff Act, 1975, and not by the special refund period in the Central Duties of Excise (Retrospective Exemption) Act, 1986. As a result, the claims remained subject to the six-month limitation under section 27(1) of the Customs Act, 1962 and were time-barred. en-us Thu, 08 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80359 Retrospective exemption granted to excise notifications extended, in principle, to additional duty of customs on imported bulk drugs, because an exemption for indigenous goods was treated as applying equally to like imported goods during the relevant interregnum. Refund claims for that additional duty, however, were governed by the Customs Act, 1962 through section 3(6) of the Customs Tariff Act, 1975, and not by the special refund period in the Central Duties of Excise (Retrospective Exemption) Act, 1986. As a result, the claims remained subject to the six-month limitation under section 27(1) of the Customs Act, 1962 and were time-barred. Case-Laws Customs Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80359