https://www.taxtmi.com/caselaws?id=45018 A refund claim under the statutory limitation scheme was held to be time-barred because it was filed beyond the prescribed period. The HC applied the Supreme Court's rule that refund applications must comply with the statutory deadline and that the limited 60-day post-judgment window for re-presentation could not assist a claimant who had not acted within that period. The court rejected a liberal construction of the Supreme Court's wording, treating the language as plain and unambiguous. The petition was therefore not maintainable, and the refund claim failed on limitation. en-us Fri, 25 Jul 1997 00:00:00 +0530 Wed, 07 Jul 2010 17:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45018 A refund claim under the statutory limitation scheme was held to be time-barred because it was filed beyond the prescribed period. The HC applied the Supreme Court's rule that refund applications must comply with the statutory deadline and that the limited 60-day post-judgment window for re-presentation could not assist a claimant who had not acted within that period. The court rejected a liberal construction of the Supreme Court's wording, treating the language as plain and unambiguous. The petition was therefore not maintainable, and the refund claim failed on limitation. Case-Laws Customs Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45018