https://www.taxtmi.com/highlights?id=40202 Refund of anti-dumping duty - every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation - Notification No.5 of 2016, dated 22.02.2016 being substitutive in nature is held to be retrospective - revenue directed to consider the refund application. en-us Mon, 02 Jul 2018 11:03:30 +0530 Mon, 02 Jul 2018 11:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40202 Refund of anti-dumping duty - every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation - Notification No.5 of 2016, dated 22.02.2016 being substitutive in nature is held to be retrospective - revenue directed to consider the refund application. Highlights Customs Mon, 02 Jul 2018 11:03:30 +0530 https://www.taxtmi.com/highlights?id=40202