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of <h1>CESTAT Upholds Refund Decision Using General Clauses Act</h1> <h3>COMMR. OF C. EX., MUMBAI-V Versus MAHINDRA & MAHINDRA LIMITED</h3> COMMR. OF C. EX., MUMBAI-V Versus MAHINDRA & MAHINDRA LIMITED - 2004 (166) E.L.T. 505 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision regarding a refund claim filed within the time limit by excluding the date of duty payment. The Tribunal found the application of Section 9 of the General Clauses Act, 1897 appropriate for calculating the time period under the Central Excise Act, 1944. The Department's appeal was rejected.
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