https://www.taxtmi.com/caselaws?id=465662 A refund claim under the Maharashtra Stamp Act accrued on valid execution of the cancellation deed, so the later six-month limitation introduced on 24.04.2015 could not defeat an already accrued cause of action; the earlier two-year regime therefore continued to apply and the claim was not time-barred. The Chief Controlling Revenue Authority also lacked statutory power to recall its earlier refund order, because a quasi-judicial authority can act only within express powers conferred by the statute and jurisdiction cannot arise from consent or participation. The recall orders were set aside, the original refund sanction was restored, and refund with interest remained payable. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 05 Jan 2026 20:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465662 A refund claim under the Maharashtra Stamp Act accrued on valid execution of the cancellation deed, so the later six-month limitation introduced on 24.04.2015 could not defeat an already accrued cause of action; the earlier two-year regime therefore continued to apply and the claim was not time-barred. The Chief Controlling Revenue Authority also lacked statutory power to recall its earlier refund order, because a quasi-judicial authority can act only within express powers conferred by the statute and jurisdiction cannot arise from consent or participation. The recall orders were set aside, the original refund sanction was restored, and refund with interest remained payable. Case-Laws Indian Laws Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465662