2015 (3) TMI 1079

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....rabhakar, Adv ORDER Per Anil Choudhary The Revenue is in appeal against the order of the Commissioner (Appeals) who was pleased to set aside the Order-in-Original rejecting the refund claim of the assessee on the ground of limitation, holding that the imports in the case of the assessee are prior to 1.8.2008. Notification No. 93/2008 dt. 1.8.2008 was issued prescribing the period of limit....

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....nt preferred appeal before the Commissioner (Appeals), who vide the impugned order have held that the limitation will not apply in the case of the appellant as the imports are prior to 1.8.2008 and also paid Customs Duty prior to 1.8.2008. Accordingly, he set aside the Order-in-Original with consequential relief to the assessee. Being aggrieved the Revenue is in appeal before this Tribunal on the ....

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.... be made applicable with retrospective effect, in absence of a limitation period in the original Notification No. 102/2007-Cus, in respect of goods imported prior to the issue of the amending notification. The Hon'ble High Court have observed that limitation is a ground of substantive right and the same cannot be taken away by way of suppression of notification i.e. by way of subordinate legis....