Anti-Dumping Duty Refund: Notification No.5 of 2016 is Retrospective, Revenue Authorities to Reassess Applications.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of anti-dumping duty - every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation - Notification No.5 of 2016, dated 22.02.2016 being substitutive in nature is held to be retrospective - revenue directed to consider the refund application.....