Court Rules No Limitation Period for SAD Refunds Under Notification No. 102/2007-Cus, Amending Notification Not Retroactive.

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....Bar of Limitation – Refund of Special additional customs duty (SAD) - Notification no. 102/2007-Cus – Absence of limitation period in the original Notification - amending notification must be read down to the extent that it imposes a limitation period - HC....