https://www.taxtmi.com/caselaws?id=270137 A refund claim for excess interest paid on provisional assessment was held time-barred because it was filed beyond the normal one-year limitation period counted from the date of payment. An earlier appellate observation that a refund claim could be made did not shift or extend the statutory limitation period to the date of the appellate order, and the authorities could not enlarge it by interpretation. The assessee had withdrawn the appeal against the interest liability order, allowing that order to attain finality. The refund was therefore rightly rejected as barred by limitation. en-us Wed, 24 Jun 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270137 A refund claim for excess interest paid on provisional assessment was held time-barred because it was filed beyond the normal one-year limitation period counted from the date of payment. An earlier appellate observation that a refund claim could be made did not shift or extend the statutory limitation period to the date of the appellate order, and the authorities could not enlarge it by interpretation. The assessee had withdrawn the appeal against the interest liability order, allowing that order to attain finality. The refund was therefore rightly rejected as barred by limitation. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270137