https://www.taxtmi.com/acts?id=50549 The amendment renames the existing Explanation in section 27(1) as Explanation 1 and adds Explanation 2 clarifying that the one year limitation period for a refund claim under clause (b) of sub section (3) of section 18A or for amendment of documents under section 149 is computed from the date of payment of the relevant duty or interest. en-us Tue, 01 Apr 2025 14:11:26 +0530 Tue, 01 Apr 2025 14:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50549 The amendment renames the existing Explanation in section 27(1) as Explanation 1 and adds Explanation 2 clarifying that the one year limitation period for a refund claim under clause (b) of sub section (3) of section 18A or for amendment of documents under section 149 is computed from the date of payment of the relevant duty or interest. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 14:11:26 +0530 https://www.taxtmi.com/acts?id=50549