Limitation period governs export cess refund claims; statutory authorities cannot extend time by relying on the Limitation Act.

Refund claims for cess paid on export must be filed within the limitation period prescribed by the governing customs law. The Tribunal rejected reliance on the Limitation Act to extend that period and held that a statutory authority cannot ignore the time limit fixed by the fiscal statute. The time-barred portion of the refund was therefore not maintainable, and the rejection of the balance refund was sustained.

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Issues: Whether the refund claim for cess paid on export was barred by limitation and could be entertained beyond the statutory period.

Analysis: The claim was filed after the expiry of the period prescribed under the relevant statute. The contention that the Limitation Act should govern the refund claim was not accepted. The Tribunal also noted that a statutory authority cannot ignore the limitation fixed by the governing customs law.

Conclusion: The refund beyond the statutory time limit was not maintainable and the rejection of the balance refund was upheld.

Final Conclusion: The appeal failed and the order rejecting the time-barred portion of the refund was sustained.

Ratio Decidendi: A statutory refund claim must be filed within the limitation period prescribed by the governing fiscal statute, and a statutory authority cannot allow a claim beyond that period by invoking the Limitation Act.

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