VAT refund claim dismissed due to failure to meet strict statutory timing requirements under Finnish VAT Act.

The Supreme Administrative Court dismissed the taxpayer's claim for a VAT refund, ruling that the application was filed after the statutory deadline. The taxpayer argued the delay was unavoidable, but the court emphasized the strictness of the time limits in the VAT Act. Consequently, the right to claim the refund was extinguished because the procedural requirement was not met.