https://www.taxtmi.com/caselaws?id=110612 The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision on a refund claim, applying Section 9 of the General Clauses Act, 1897 to calculate the time period under the Central Excise Act, 1944. The Tribunal ruled in favor of the taxpayer, allowing the refund claim filed within the specified time limit by excluding the date of duty payment. The Department's appeal was dismissed. en-us Wed, 31 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 17:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110612 The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision on a refund claim, applying Section 9 of the General Clauses Act, 1897 to calculate the time period under the Central Excise Act, 1944. The Tribunal ruled in favor of the taxpayer, allowing the refund claim filed within the specified time limit by excluding the date of duty payment. The Department's appeal was dismissed. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110612