https://www.taxtmi.com/caselaws?id=208483 The Tribunal allowed the appeal in favor of the appellants, clarifying that the one-year time limit for filing refund claims under Notification No. 102/2007-Cus dated 14.09.2007 should not be applied retrospectively to duties paid before the introduction of the time limit through Notification No. 93/2008-Cus dated 01.08.2008. The Tribunal held that importers could file claims within one year from the date of duty payment, as supported by Circular No. 6/2008. This decision provided consequential relief to the appellants regarding their refund claims for Special Additional Duty paid during importation of goods. en-us Fri, 18 Feb 2011 00:00:00 +0530 Fri, 22 May 2015 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208483 The Tribunal allowed the appeal in favor of the appellants, clarifying that the one-year time limit for filing refund claims under Notification No. 102/2007-Cus dated 14.09.2007 should not be applied retrospectively to duties paid before the introduction of the time limit through Notification No. 93/2008-Cus dated 01.08.2008. The Tribunal held that importers could file claims within one year from the date of duty payment, as supported by Circular No. 6/2008. This decision provided consequential relief to the appellants regarding their refund claims for Special Additional Duty paid during importation of goods. Case-Laws Customs Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208483