https://www.taxtmi.com/caselaws?id=80359 The Tribunal concluded that the retrospective effect of Act No. 45 of 1986 covered the exemption period for Central Excise duties. However, the limitation period for claiming refunds under the Customs Act applied to the additional duty of Customs. The dismissal of claims by lower authorities based on the limitation period was upheld, emphasizing procedural requirements for timely refund claims. The judgment highlighted legal principles on interpreting exemption notifications and statutory provisions for refund claims in Customs matters. 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 The Tribunal concluded that the retrospective effect of Act No. 45 of 1986 covered the exemption period for Central Excise duties. However, the limitation period for claiming refunds under the Customs Act applied to the additional duty of Customs. The dismissal of claims by lower authorities based on the limitation period was upheld, emphasizing procedural requirements for timely refund claims. The judgment highlighted legal principles on interpreting exemption notifications and statutory provisions for refund claims in Customs matters. Case-Laws Customs Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80359