https://www.taxtmi.com/caselaws?id=256648 The Tribunal ruled in favor of the appellant, holding that the one-year time limitation for filing refund claims under Notification 102/2007-Cus did not apply retroactively. The Tribunal emphasized that the amendment imposing the time limit could not be enforced for duty payments made before its enactment. The impact of the High Court's order on the timing of the refund claim was considered, with the period of litigation excluded from the limitation calculation. The interpretation of Section 27(1B) of the Customs Act clarified that the one-year limit for refunds was triggered by court judgments, leading to the appeal being allowed and relief granted to the appellant. en-us Tue, 11 Nov 2014 00:00:00 +0530 Wed, 18 Feb 2015 18:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256648 The Tribunal ruled in favor of the appellant, holding that the one-year time limitation for filing refund claims under Notification 102/2007-Cus did not apply retroactively. The Tribunal emphasized that the amendment imposing the time limit could not be enforced for duty payments made before its enactment. The impact of the High Court's order on the timing of the refund claim was considered, with the period of litigation excluded from the limitation calculation. The interpretation of Section 27(1B) of the Customs Act clarified that the one-year limit for refunds was triggered by court judgments, leading to the appeal being allowed and relief granted to the appellant. Case-Laws Customs Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256648