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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of anti-dumping duty - every statute is prima facie ...

Case Laws     Customs

July 2, 2018

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.

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