Statutory limitation bars refund claims when filed late, and mistake of law cannot revive an expired claim.

Refund claims for unutilised credit before revenue authorities must comply with the statutory limitation period prescribed in the refund provisions. The general law of limitation does not extend that period, and a claim cannot be revived merely on the basis that tax was paid under a mistake of law once the statutory time limit has expired. The refund claim was therefore time-barred and was rightly rejected.

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Issues: Whether the refund claim of unutilised credit was barred by limitation under the applicable refund provisions.

Analysis: The refund was filed beyond the statutory period prescribed for refund claims. Refund applications made before departmental authorities are governed by the limitation period contained in the statute, and the general law of limitation does not apply. A refund claim cannot be saved merely on the plea that the tax was paid under a mistake of law when the statutory time limit has expired.

Conclusion: The refund claim was time-barred and was rightly rejected.

Ratio Decidendi: A refund claim before the revenue authorities must satisfy the statutory limitation period, and expiry of that period cannot be overcome by invoking general limitation principles or mistake of law.

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