https://www.taxtmi.com/caselaws?id=100289 Authorities acting under a taxing statute are bound by the statutory period of limitation, so a refund claim filed beyond six months could not be entertained and was rightly rejected as time-barred. The Tribunal also lacked competence to examine a challenge to the constitutional validity of the trade notice or levy in proceedings governed by the statute; such relief lay before the civil court or by writ jurisdiction. The rejection of the refund was therefore sustained, and the assessee was left to pursue any available constitutional or civil remedy. en-us Thu, 13 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 18:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100289 Authorities acting under a taxing statute are bound by the statutory period of limitation, so a refund claim filed beyond six months could not be entertained and was rightly rejected as time-barred. The Tribunal also lacked competence to examine a challenge to the constitutional validity of the trade notice or levy in proceedings governed by the statute; such relief lay before the civil court or by writ jurisdiction. The rejection of the refund was therefore sustained, and the assessee was left to pursue any available constitutional or civil remedy. Case-Laws Central Excise Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100289