Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

CESTAT upheld that the prescribed time limit for filing refund applications cannot be disregarded merely because tax was collected without legal authority. The Tribunal affirmed that taxpayers are bound by the statutory period set for filing refunds, even if tax payments were made unlawfully. The judgment highlighted the need for strict adherence to timelines for refunds, ensuring taxpayers understand that the legal framework remains unchanged by irregular tax practices.