Limitation for refund claims: delayed application for duty paid on naphtha was rejected as time-barred despite duty-free procurement plea.

A refund claim for duty paid on naphtha was held time-barred under the governing refund provision because the application was filed well beyond the six-month limitation period from the relevant date. Duty had been paid during 8 February 1998 to 11 May 1998, while the refund request was made on 20 October 1999. The Tribunal did not accept the plea that entitlement to duty-free procurement could override the delay, and sustained rejection of the refund in favour of the Revenue.

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Issues: Whether the refund claim for duty paid on naphtha was barred by limitation under the governing refund provision.

Analysis: The claim related to duty paid during 8-2-1998 to 11-5-1998, while the refund application was filed on 20-10-1999. The relevant limitation period was six months from the relevant date, and the claim was filed well beyond that period. The Tribunal therefore treated the refund as time-barred, without accepting the appellant's plea that entitlement to duty-free procurement justified refund despite the delay.

Conclusion: The refund claim was barred by limitation and the rejection of refund was sustained in favour of the Revenue.

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