https://www.taxtmi.com/caselaws?id=73288 Refund claims under the Central Excise law must be decided within the statutory limitation prescribed by that law or the relevant rules. The Tribunal cannot import the general limitation under the Limitation Act or Section 72 of the Indian Contract Act to enlarge the refund period for duty alleged to have been recovered without authority of law. Relief granted in writ jurisdiction under Article 226 does not control departmental proceedings, which remain bound by the statute. The rejection of the refund claim as time-barred was upheld. en-us Wed, 23 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73288 Refund claims under the Central Excise law must be decided within the statutory limitation prescribed by that law or the relevant rules. The Tribunal cannot import the general limitation under the Limitation Act or Section 72 of the Indian Contract Act to enlarge the refund period for duty alleged to have been recovered without authority of law. Relief granted in writ jurisdiction under Article 226 does not control departmental proceedings, which remain bound by the statute. The rejection of the refund claim as time-barred was upheld. Case-Laws Central Excise Wed, 23 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73288