https://www.taxtmi.com/caselaws?id=120342 Refund claims for cess paid on export must be filed within the limitation period prescribed by the governing customs law. The Tribunal rejected reliance on the Limitation Act to extend that period and held that a statutory authority cannot ignore the time limit fixed by the fiscal statute. The time-barred portion of the refund was therefore not maintainable, and the rejection of the balance refund was sustained. en-us Wed, 15 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120342 Refund claims for cess paid on export must be filed within the limitation period prescribed by the governing customs law. The Tribunal rejected reliance on the Limitation Act to extend that period and held that a statutory authority cannot ignore the time limit fixed by the fiscal statute. The time-barred portion of the refund was therefore not maintainable, and the rejection of the balance refund was sustained. Case-Laws Customs Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120342