https://www.taxtmi.com/article/detailed?id=17045 Tax-refund limitation depends on the governing statute, the nature of the claim and the relevant date. Income-tax refunds are ordinarily claimed through a timely return, with delayed claims requiring condonation on genuine-hardship grounds. GST refunds generally follow a limitation period based on the relevant date, except Electronic Cash Ledger balances, and departmental condonation is not expressly provided. Customs and central excise refunds generally follow statutory limitation periods, subject to exceptions for payments under protest, appellate claims and provisional assessments. Customs refunds additionally require compliance with the doctrine of unjust enrichment. en-us Tue, 28 Jul 2026 08:31:55 +0530 Tue, 28 Jul 2026 08:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17045 Tax-refund limitation depends on the governing statute, the nature of the claim and the relevant date. Income-tax refunds are ordinarily claimed through a timely return, with delayed claims requiring condonation on genuine-hardship grounds. GST refunds generally follow a limitation period based on the relevant date, except Electronic Cash Ledger balances, and departmental condonation is not expressly provided. Customs and central excise refunds generally follow statutory limitation periods, subject to exceptions for payments under protest, appellate claims and provisional assessments. Customs refunds additionally require compliance with the doctrine of unjust enrichment. Articles Income Tax Tue, 28 Jul 2026 08:31:55 +0530 https://www.taxtmi.com/article/detailed?id=17045