https://www.taxtmi.com/caselaws?id=342949 Refund claims for additional duty of customs were governed by Notification No. 102/2007-Cus., which originally imposed no time limit. A later amendment by Notification No. 93/2008-Cus. introduced a one-year limitation from the date of payment, but that restriction could not be applied to duty already paid before 01.08.2008. The Tribunal treated the later limitation as prospective only and held that an after-enacted, more restrictive condition could not defeat refund entitlement arising from prior payments. The refund claims were therefore within time, and rejection on limitation was not justified. en-us Tue, 28 Mar 2017 00:00:00 +0530 Tue, 16 May 2017 06:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342949 Refund claims for additional duty of customs were governed by Notification No. 102/2007-Cus., which originally imposed no time limit. A later amendment by Notification No. 93/2008-Cus. introduced a one-year limitation from the date of payment, but that restriction could not be applied to duty already paid before 01.08.2008. The Tribunal treated the later limitation as prospective only and held that an after-enacted, more restrictive condition could not defeat refund entitlement arising from prior payments. The refund claims were therefore within time, and rejection on limitation was not justified. Case-Laws Customs Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342949