https://www.taxtmi.com/caselaws?id=433628 Refund of special additional duty on resale of imported goods was held not to be time-barred where the original exemption notification contained no limitation period. A later amendment introducing a one-year limit could not defeat claims that accrued only upon resale and proof of payment of sales tax or VAT, because limitation could not be imposed by notification without a statutory amendment. The refund was therefore payable under the notification, subject to verification of unjust enrichment. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 06 Feb 2023 09:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433628 Refund of special additional duty on resale of imported goods was held not to be time-barred where the original exemption notification contained no limitation period. A later amendment introducing a one-year limit could not defeat claims that accrued only upon resale and proof of payment of sales tax or VAT, because limitation could not be imposed by notification without a statutory amendment. The refund was therefore payable under the notification, subject to verification of unjust enrichment. Case-Laws Customs Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433628