https://www.taxtmi.com/caselaws?id=176616 A limitation period introduced by amending customs notification could not be applied retrospectively to refund claims arising from imports and duty payments made before the amendment took effect. The note applies the principle that limitation affects substantive rights and cannot be imposed on past transactions through subordinate legislation without supporting statutory amendment. The amending notification was therefore read down so that the new one-year limit did not bar pre-amendment imports, and the refund claim remained valid. 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 A limitation period introduced by amending customs notification could not be applied retrospectively to refund claims arising from imports and duty payments made before the amendment took effect. The note applies the principle that limitation affects substantive rights and cannot be imposed on past transactions through subordinate legislation without supporting statutory amendment. The amending notification was therefore read down so that the new one-year limit did not bar pre-amendment imports, and the refund claim remained valid. Case-Laws Customs Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176616