https://www.taxtmi.com/caselaws?id=291154 A refund claim under an amending notification had to be filed within six months from presidential assent, and the prescribed period was treated as mandatory. Because the claim was filed after the last date, it was held to be time-barred. The notification contained no power to enlarge the limitation period or condone delay, so equitable considerations could not override the express condition. Beneficial notifications were said to require strict compliance with their terms, and failure to satisfy the filing deadline meant the refund benefit could not be granted. en-us Tue, 06 Aug 2019 00:00:00 +0530 Fri, 30 Oct 2020 10:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291154 A refund claim under an amending notification had to be filed within six months from presidential assent, and the prescribed period was treated as mandatory. Because the claim was filed after the last date, it was held to be time-barred. The notification contained no power to enlarge the limitation period or condone delay, so equitable considerations could not override the express condition. Beneficial notifications were said to require strict compliance with their terms, and failure to satisfy the filing deadline meant the refund benefit could not be granted. Case-Laws Service Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291154