Refund Claim Denied as Time-Barred; Authorities Must Follow Statutory Provisions Strictly According to Rule. https://www.taxtmi.com/highlights?id=7428 Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the statutory provisions - AT en-us Tue, 16 Apr 2013 20:13:47 +0530 Tue, 16 Apr 2013 20:13:47 +0530 TaxTMI RSS Generator Refund Claim Denied as Time-Barred; Authorities Must Follow Statutory Provisions Strictly According to Rule. https://www.taxtmi.com/highlights?id=7428 Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the statutory provisions - AT Highlights Service Tax Tue, 16 Apr 2013 20:13:47 +0530 https://www.taxtmi.com/highlights?id=7428