https://www.taxtmi.com/caselaws?id=81730 In computing the six-month limitation for a refund claim under Section 11B, the day of payment of duty is excluded because time expressed as running "from" a specified date begins on the following day. The rule is consistent with Section 9 of the General Clauses Act, 1897, and reflects the same general method of computation referred to in Section 12 of the Limitation Act, 1963. On that basis, the refund claim was held to be within limitation and not time-barred. en-us Mon, 09 Sep 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81730 In computing the six-month limitation for a refund claim under Section 11B, the day of payment of duty is excluded because time expressed as running "from" a specified date begins on the following day. The rule is consistent with Section 9 of the General Clauses Act, 1897, and reflects the same general method of computation referred to in Section 12 of the Limitation Act, 1963. On that basis, the refund claim was held to be within limitation and not time-barred. Case-Laws Central Excise Mon, 09 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81730