https://www.taxtmi.com/caselaws?id=394538 Refund claims for unutilised credit before revenue authorities must comply with the statutory limitation period prescribed in the refund provisions. The general law of limitation does not extend that period, and a claim cannot be revived merely on the basis that tax was paid under a mistake of law once the statutory time limit has expired. The refund claim was therefore time-barred and was rightly rejected. en-us Mon, 17 Feb 2020 00:00:00 +0530 Thu, 16 Apr 2020 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394538 Refund claims for unutilised credit before revenue authorities must comply with the statutory limitation period prescribed in the refund provisions. The general law of limitation does not extend that period, and a claim cannot be revived merely on the basis that tax was paid under a mistake of law once the statutory time limit has expired. The refund claim was therefore time-barred and was rightly rejected. Case-Laws Service Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394538