Refund claim rejected as time-barred under Notification No. 102/2007, appeal dismissed.

The Tribunal upheld the decision rejecting a refund claim as time-barred under Notification No. 102/2007. It ruled that the claim fell outside the one-year limit for filing, excluding the day of payment in accordance with Sec. 9 of the General Clauses Act, 1897. The appeal by the Revenue challenging this application was dismissed on 5-10-2012.

---

---

Issues:
1. Refund claim rejection on the grounds of being time-barred.
2. Interpretation of provisions under Notification No. 102/2007 regarding the filing of refund claims.
3. Application of Sec. 9 of the General Clauses Act, 1897 in determining the timeline for filing refund claims.

Analysis:
1. The Respondents filed a refund claim for duty paid on 2-7-2009, which was rejected by the Original Adjudicating Authority as time-barred. However, on appeal, it was argued that the claim was within the time limit as per the provisions of the General Clauses Act, 1897, specifically Sec. 9 regarding the 'commencement and termination of time.'

2. The crux of the issue lies in the interpretation of Notification No. 102/2007, which requires the importer to file a refund claim within one year from the date of payment of additional duty of customs. The ambiguity arises from whether the day of payment should be included while calculating the one-year period. The Tribunal examined the application of Sec. 9 of the General Clauses Act, 1897, which provides guidance on the usage of words like 'from' and 'to' in Central Acts or Regulations to determine the exclusion of the first day in a series of days or periods of time.

3. The Tribunal emphasized that when the word 'from' is used in Central Acts or Notifications, the day on which the event occurred should be excluded from the calculation. Therefore, in this case, the Tribunal found that the impugned order, which relied on the provisions of the General Clauses Act, was in accordance with the law. Consequently, the appeal by the Revenue challenging the application of the General Clauses Act for refund under Notification No. 102/2007 was deemed meritless and rejected. The judgment was pronounced on 5-10-2012 by the Tribunal.

---