https://www.taxtmi.com/caselaws?id=113841 A refund claim under Rule 173L was treated as timely where the six-month limitation under Section 11B expired on a Sunday and departmental holiday. The returned goods were received on 23-2-1999, making 22-8-1999 the last day for filing; the claim was filed on 23-8-1999. Section 10 of the General Clauses Act, 1897 applied so that an act done on the next working day after expiry on a holiday is deemed in time. The one-day delay objection therefore failed, and the refund claim could not be rejected as time-barred. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 08 May 2012 16:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113841 A refund claim under Rule 173L was treated as timely where the six-month limitation under Section 11B expired on a Sunday and departmental holiday. The returned goods were received on 23-2-1999, making 22-8-1999 the last day for filing; the claim was filed on 23-8-1999. Section 10 of the General Clauses Act, 1897 applied so that an act done on the next working day after expiry on a holiday is deemed in time. The one-day delay objection therefore failed, and the refund claim could not be rejected as time-barred. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113841