https://www.taxtmi.com/caselaws?id=220737 Refund claims under Notification No. 102/07-Customs were treated as outside the limitation bar for imports made before 01.08.2008, because the time limit was introduced only by Notification No. 93/08-Customs and operated prospectively. Claims relating to such pre-01.08.2008 imports therefore could not be rejected as time barred. On unjust enrichment, refund denial requires independent factual verification that the duty burden was passed on to customers. Where that verification has not been completed, the matter must be reconsidered on the evidence before the original authority. en-us Mon, 10 Sep 2012 00:00:00 +0530 Thu, 07 Feb 2013 06:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220737 Refund claims under Notification No. 102/07-Customs were treated as outside the limitation bar for imports made before 01.08.2008, because the time limit was introduced only by Notification No. 93/08-Customs and operated prospectively. Claims relating to such pre-01.08.2008 imports therefore could not be rejected as time barred. On unjust enrichment, refund denial requires independent factual verification that the duty burden was passed on to customers. Where that verification has not been completed, the matter must be reconsidered on the evidence before the original authority. Case-Laws Customs Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220737