https://www.taxtmi.com/caselaws?id=84407 A fiscal refund claim under the excise regime was held time-barred because the statute fixed a limitation period from the date the goods re-entered the factory and did not provide any express power to condone delay. The text states that inherent powers cannot be implied to extend a clear statutory deadline, particularly where the excise scheme expressly allows condonation in other contexts. It also explains that a reprocessing unit's filing could not be treated as the original manufacturer's refund claim, because permission to reprocess did not create agency for refund purposes and the proper authority remained linked to the original clearance and duty payment records. en-us Thu, 18 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 17:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84407 A fiscal refund claim under the excise regime was held time-barred because the statute fixed a limitation period from the date the goods re-entered the factory and did not provide any express power to condone delay. The text states that inherent powers cannot be implied to extend a clear statutory deadline, particularly where the excise scheme expressly allows condonation in other contexts. It also explains that a reprocessing unit's filing could not be treated as the original manufacturer's refund claim, because permission to reprocess did not create agency for refund purposes and the proper authority remained linked to the original clearance and duty payment records. Case-Laws Customs Thu, 18 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84407