https://www.taxtmi.com/caselaws?id=240424 A later customs notification introducing a one-year limitation for refund claims cannot be applied to duty paid when an earlier notification was in force and no filing period was prescribed. The limitation inserted by Notification No. 93/2008-Cus. operated prospectively only, and there was no express retrospective effect. The refund claim therefore could not be rejected as time-barred on the basis of the later notification. The rejection was unsustainable, and the assessee was entitled to refund with consequential relief. en-us Fri, 28 Sep 2012 00:00:00 +0530 Tue, 03 Dec 2013 21:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240424 A later customs notification introducing a one-year limitation for refund claims cannot be applied to duty paid when an earlier notification was in force and no filing period was prescribed. The limitation inserted by Notification No. 93/2008-Cus. operated prospectively only, and there was no express retrospective effect. The refund claim therefore could not be rejected as time-barred on the basis of the later notification. The rejection was unsustainable, and the assessee was entitled to refund with consequential relief. Case-Laws Customs Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240424