https://www.taxtmi.com/highlights?id=28248 Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on which appellant indeed filed refund claim. - Refund allowed - AT en-us Fri, 01 Apr 2016 17:24:53 +0530 Fri, 01 Apr 2016 17:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28248 Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on which appellant indeed filed refund claim. - Refund allowed - AT Highlights Service Tax Fri, 01 Apr 2016 17:24:53 +0530 https://www.taxtmi.com/highlights?id=28248