https://www.taxtmi.com/caselaws?id=176616 Refund claims under Notification No. 102/2007-Cus for imports and duty payments made before 1 August 2008 are not subject to the one-year limitation later introduced by Notification No. 93/2008-Cus. Limitation is treated as affecting substantive rights and cannot, without supporting statutory amendment, be imposed by subordinate legislation on completed past transactions. The amending notification is therefore read down to operate prospectively, preserving the validity of refund claims relating to pre-amendment imports and the importer's entitlement to refund. en-us Tue, 17 Mar 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176616 Refund claims under Notification No. 102/2007-Cus for imports and duty payments made before 1 August 2008 are not subject to the one-year limitation later introduced by Notification No. 93/2008-Cus. Limitation is treated as affecting substantive rights and cannot, without supporting statutory amendment, be imposed by subordinate legislation on completed past transactions. The amending notification is therefore read down to operate prospectively, preserving the validity of refund claims relating to pre-amendment imports and the importer's entitlement to refund. Case-Laws Customs Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176616