2007 (10) TMI 278

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..... issue that the general period of limitation is not applicable to the refund claim made under tax law when the statute itself lays down the period of limitation – held that limitation for refund applicable for erroneous payment also - ST/96/2006 - A/2696/2007-WZB/AHD - Dated:- 22-10-2007 - Ms. Archana Wadhwa, Member (J) None, for the Appellant. Dr. M. M. Rajak, SDR, for the Respondent. .....

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..... general period of limitation is not applicable to the refund claim made under tax law when the statute itself lays down the period of limitation. As such, I find that the Commissioner (Appeals) has rightly rejected the claim prior to 14-3-2005 as barred by limitation. No merits are found in the appeal. The same is accordingly rejected. (Pronounced in the open Court on 22-10-2007) - - TaxTMI - .....

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