https://www.taxtmi.com/caselaws?id=244751 The Tribunal ruled in favor of the Respondents, holding that their refund claim was not time-barred. The Tribunal interpreted Sec. 9 of the General Clauses Act, 1897, regarding the 'commencement and termination of time,' finding that the claim was filed within the allowable timeframe. The Tribunal also determined that the General Clauses Act applied to the refund under Notification No. 102/2007, dismissing the Revenue's appeal and emphasizing the correct application of the Act's provisions in determining the filing deadline for the refund claim. en-us Fri, 05 Oct 2012 00:00:00 +0530 Fri, 07 Mar 2014 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244751 The Tribunal ruled in favor of the Respondents, holding that their refund claim was not time-barred. The Tribunal interpreted Sec. 9 of the General Clauses Act, 1897, regarding the 'commencement and termination of time,' finding that the claim was filed within the allowable timeframe. The Tribunal also determined that the General Clauses Act applied to the refund under Notification No. 102/2007, dismissing the Revenue's appeal and emphasizing the correct application of the Act's provisions in determining the filing deadline for the refund claim. Case-Laws Customs Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244751