https://www.taxtmi.com/caselaws?id=166865 A refund claim under an exemption notification for motor cars used as taxis was held invalid because the supporting certificate and application were not filed with the Assistant Collector within the prescribed time. The notification required satisfaction of the Assistant Collector and filing within three months of clearance, while Section 11B required a refund application to be made before the proper statutory authority within six months. Filing papers before the Superintendent did not cure non-compliance, as the Superintendent was not authorised to receive or decide the claim and there can be no estoppel against a statute. The refund was therefore barred by limitation and failed for want of strict statutory compliance. en-us Wed, 28 Dec 1983 00:00:00 +0530 Mon, 10 Nov 2014 16:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166865 A refund claim under an exemption notification for motor cars used as taxis was held invalid because the supporting certificate and application were not filed with the Assistant Collector within the prescribed time. The notification required satisfaction of the Assistant Collector and filing within three months of clearance, while Section 11B required a refund application to be made before the proper statutory authority within six months. Filing papers before the Superintendent did not cure non-compliance, as the Superintendent was not authorised to receive or decide the claim and there can be no estoppel against a statute. The refund was therefore barred by limitation and failed for want of strict statutory compliance. Case-Laws Central Excise Wed, 28 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166865