Refund claims for excess tax must be filed within a reasonable time, or they may be barred by limitation.

A claim for refund of tax paid in excess must be pursued within a reasonable time, even if revision proceedings are pending. The Tribunal held that pending revisions did not by themselves justify refusal of refund, but the claimant's right to seek reimbursement was lost where the application was filed after an inordinate delay. As the applicant knew of the alleged excess payments at least by January 1988 yet sought refund only on 14 June 1991, the delay exceeded the period ordinarily applicable to refund claims and was held unreasonable. The refund application was therefore barred by limitation and could not be entertained.

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Issues: Whether the application for refund of tax paid in excess was barred by limitation due to inordinate delay.

Analysis: The application sought refund of amounts shown as paid in excess in assessment notices issued several years earlier. The Tribunal held that the existence of pending revision proceedings did not by itself justify refusal of refund, but the right to seek refund had to be exercised within a reasonable time. The applicant had knowledge of the alleged excess payments at least by January 1988, yet the application was filed only on 14 June 1991. Applying the principle that delay beyond the ordinary limitation period is ordinarily unreasonable, and relying on the governing limitation principles for refund claims, the Tribunal held that the claim could not be entertained after such an inordinate delay.

Conclusion: The refund application was barred by limitation and was liable to be rejected.

Ratio Decidendi: A claim for refund of tax paid in excess must be pursued within a reasonable time, and where the claimant approaches the Tribunal after an inordinate delay beyond the period ordinarily applicable to refund claims, the application is barred by limitation.

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