GST refund claims for tax paid at an excess rate must be made...

GST refund claims for tax paid at an excess rate must be made within the statutory two-year limitation period. Where excess GST was reported and paid through a GSTR-3B return, limitation runs from the relevant return filing and payment date, not from later discovery of the payment error. Neither the Proper Officer nor the appellate authority has an enabling power to condone delay or grant a refund after limitation expires. Absence of unjust enrichment does not cure a time-barred claim because direct refund provisions apply only to refunds otherwise admissible under the statutory scheme.