https://www.taxtmi.com/caselaws?id=107179 The court analyzed the interpretation of Section 11B of the Central Excise Act, 1944, regarding the limitation period for filing a refund claim. It held that the period of limitation should start from the day following the relevant date, excluding the date of receipt of goods into the factory for reconditioning. The court applied the principles of Section 9 of the General Clauses Act, 1868, which exclude the first day in computing a period of time. Consequently, the appeal was allowed, and the lower authorities' decision to reject the refund claim was deemed incorrect. en-us Fri, 03 Jan 2003 00:00:00 +0530 Mon, 19 Mar 2012 13:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107179 The court analyzed the interpretation of Section 11B of the Central Excise Act, 1944, regarding the limitation period for filing a refund claim. It held that the period of limitation should start from the day following the relevant date, excluding the date of receipt of goods into the factory for reconditioning. The court applied the principles of Section 9 of the General Clauses Act, 1868, which exclude the first day in computing a period of time. Consequently, the appeal was allowed, and the lower authorities' decision to reject the refund claim was deemed incorrect. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107179