Statutory refund limitation governs service tax refunds; general limitation cannot override the special refund scheme.

Refund of service tax paid under the Finance Act, 1994, when sought through the statute's refund machinery, is subject to the limitation period in that special provision. The general law of limitation does not displace the statutory scheme where the tax was paid under the Act itself. The limited exception for unconstitutional levies does not apply to a claim arising within the enactment. On that basis, the text states that the refund claim was time-barred and the statutory remedy was exclusive and time-bound.

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Issues: Whether a refund of service tax paid under the Finance Act, 1994, though later claimed to be not payable, is governed by the limitation under the statutory refund provision and whether the general law of limitation applies.

Analysis: The refund was sought by invoking the statutory machinery applicable to service tax. Once tax is paid under the Act and refund is claimed under that framework, the claim must be pursued within the limitation prescribed by the governing refund provision. The general law does not override the special statutory scheme in such cases. The exception recognised for levies held unconstitutional did not apply because the claim was not outside the enactment but arose from tax paid under the Act itself. The statutory remedy was therefore exclusive and time-bound.

Conclusion: The refund claim was barred by limitation and was correctly rejected.

Final Conclusion: The appeal failed, and the Tribunal's view that the refund was time-barred stood affirmed.

Ratio Decidendi: Where a refund is sought in respect of tax paid under the statute and the statute provides a complete refund mechanism, the claim must be made within the statutory limitation period and cannot be pursued under the general law except in cases outside the enactment, such as unconstitutional levy claims.

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