Time-limit provided under sec. 27 of Customs Act isn’t applicable to refund of Special CVD

Excise & Customs : Amendment in Notification No. 102/2007-Cus. vide Notification No. 93/2008-Cus. introducing time-limit of 1 year from date of payment for claim of refund of 'Special CVD on goods imported for resale' is not retrospective; it is effective from 1-8-2008 and is inapplicable to right of refund accruing prior 1-8-2008