https://www.taxtmi.com/caselaws?id=172140 Refund claims made before fiscal authorities must comply strictly with the limitation period prescribed by the statute, because departmental powers are confined to the statutory scheme and cannot be used to grant refund beyond that bar. The Limitation Act was not treated as enlarging the authority's power to allow an otherwise time-barred refund claim. The export cess refund claim, having been filed after expiry of the prescribed period, was therefore barred by limitation and could not be allowed. en-us Mon, 22 Oct 2007 00:00:00 +0530 Mon, 25 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172140 Refund claims made before fiscal authorities must comply strictly with the limitation period prescribed by the statute, because departmental powers are confined to the statutory scheme and cannot be used to grant refund beyond that bar. The Limitation Act was not treated as enlarging the authority's power to allow an otherwise time-barred refund claim. The export cess refund claim, having been filed after expiry of the prescribed period, was therefore barred by limitation and could not be allowed. Case-Laws Customs Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172140