https://www.taxtmi.com/highlights?id=49096 100% EOU - the petitioner could have obtained extension of the time limit not exceeding 5 years - It is well-settled that even a retrospective amendment will not take away the vested rights of the parties. The same logic and principle will apply in the case of accrued liability also - when liability has already accrued, the same cannot be washed away or effaced by a subsequent notification en-us Wed, 04 Sep 2019 07:14:56 +0530 Wed, 04 Sep 2019 07:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49096 100% EOU - the petitioner could have obtained extension of the time limit not exceeding 5 years - It is well-settled that even a retrospective amendment will not take away the vested rights of the parties. The same logic and principle will apply in the case of accrued liability also - when liability has already accrued, the same cannot be washed away or effaced by a subsequent notification Highlights Customs Wed, 04 Sep 2019 07:14:56 +0530 https://www.taxtmi.com/highlights?id=49096