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<h1>CESTAT Upholds Refund Decision Using General Clauses Act</h1> The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision on a refund claim, applying Section 9 of the General Clauses Act, 1897 to ... Limitation - Commencement of - Refund - Limitation - Commencement of 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.