Refund Claims Time-Barred After 5 Years; No Automatic Refund Under Notification 33/99-CE Without Timely Filing by 7th.

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....Refund claims filed after a period of more than 5 years from the date of payment of duty - Revenue cannot be expected to grant suo-moto refund under Notification No. 33/99-CE when no such claim is made by 7th of the next month either in the specific statement under the exemption notification or RT-12 return filed. - refund claim is clearly time barred - AT....