https://www.taxtmi.com/caselaws?id=51723 An application for additional credit could not be rejected as time-barred because, on the date of filing, the statute prescribed no limitation period for such a claim. A later amendment introducing a six-month limit operated prospectively and was not shown to have retrospective effect. A reasonable period may be read into a limitation scheme only where the statute already creates time discipline; it cannot be used to import a restriction where none existed. On that basis, denial of the additional credit on delay was unsustainable and the claim was not barred by limitation. en-us Fri, 22 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51723 An application for additional credit could not be rejected as time-barred because, on the date of filing, the statute prescribed no limitation period for such a claim. A later amendment introducing a six-month limit operated prospectively and was not shown to have retrospective effect. A reasonable period may be read into a limitation scheme only where the statute already creates time discipline; it cannot be used to import a restriction where none existed. On that basis, denial of the additional credit on delay was unsustainable and the claim was not barred by limitation. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51723