https://www.taxtmi.com/highlights?id=45360 Rejection of refund claim - relevant rate of duty - effect of reduction in the rate of duty - The Policy is given effect only upon the issue of corresponding notification under the enabling statute, viz., section 25 of Customs Act, 1962. On the relevant date, the duty that was to be levied was 5% and not 3%. - No refund. en-us Sat, 23 Mar 2019 11:02:02 +0530 Sat, 23 Mar 2019 11:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45360 Rejection of refund claim - relevant rate of duty - effect of reduction in the rate of duty - The Policy is given effect only upon the issue of corresponding notification under the enabling statute, viz., section 25 of Customs Act, 1962. On the relevant date, the duty that was to be levied was 5% and not 3%. - No refund. Highlights Customs Sat, 23 Mar 2019 11:02:02 +0530 https://www.taxtmi.com/highlights?id=45360