https://www.taxtmi.com/caselaws?id=176635 The Appellate Tribunal CESTAT Bengaluru rejected the appeals, following the precedent set by the High Court of Delhi in Sony India Pvt. Ltd. The Tribunal held that the time limit specified in Notification No. 93/2008-Cus could not be applied retrospectively to refund claims predating the notification due to legislative policy constraints. The decision emphasized that significant legal provisions, such as limitation periods, cannot be introduced through subordinate legislation without explicit authorization in the parent enactment, thereby upholding statutory rights and setting a clear precedent on the issue. en-us Fri, 22 May 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176635 The Appellate Tribunal CESTAT Bengaluru rejected the appeals, following the precedent set by the High Court of Delhi in Sony India Pvt. Ltd. The Tribunal held that the time limit specified in Notification No. 93/2008-Cus could not be applied retrospectively to refund claims predating the notification due to legislative policy constraints. The decision emphasized that significant legal provisions, such as limitation periods, cannot be introduced through subordinate legislation without explicit authorization in the parent enactment, thereby upholding statutory rights and setting a clear precedent on the issue. Case-Laws Customs Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176635