S. Ravindra Bhat, J.

1. This is an appeal under Section 130 of the Customs Act, 1962, against the order dated 19.06.2013 of the Customs Excise and Service Tax Appellate Tribunal (“CESTAT”) dismissing the appellant company’s appeal challenging the denial of refund claim under Notification no. 102/2007-Cus read with Section 27 of Customs Act. The question of law that arises for determination in this appeal is Can period of limitation for preferring refund claims, specified in the amending notification no.93/2008-Cus 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.

2. The facts briefly are that the appellant is involved in the import, distribution and sale of electronic items and IT products. The appellant had been clearing the imported goods on payment of the applicable custom duties including basic customs duty, additional customs duty and special additional customs duty (“BDC”, “ADC” and “SADC” respectively). Notification No. 102/2007 dated 14.9.2007 (“original notification”) exempted goods in the First Schedule of the C