https://www.taxtmi.com/caselaws?id=107046 The appeal was allowed as the Tribunal found that the refund claim was filed within the limitation period when excluding the relevant dates as per the General Clauses Act, 1868. The Tribunal held that the authorities erred in rejecting the claim as time-barred under Section 11B of the Central Excise Act, emphasizing the exclusion of certain dates for accurate calculation of the limitation period. Consequently, the Tribunal set aside the lower authorities' orders and allowed the appeal. en-us Fri, 03 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107046 The appeal was allowed as the Tribunal found that the refund claim was filed within the limitation period when excluding the relevant dates as per the General Clauses Act, 1868. The Tribunal held that the authorities erred in rejecting the claim as time-barred under Section 11B of the Central Excise Act, emphasizing the exclusion of certain dates for accurate calculation of the limitation period. Consequently, the Tribunal set aside the lower authorities' orders and allowed the appeal. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107046