https://www.taxtmi.com/caselaws?id=344612 The Tribunal partially allowed the appeal filed by the Revenue challenging the rejection of refund claims due to late filing based on Notification No. 93/2008. It held that the reliance on a Delhi High Court judgment was misplaced as it did not address claims filed post the notification's issuance. Regarding the interpretation of time limits under the General Clauses Act, the Tribunal sided with the respondent, excluding the day of duty payment when calculating the one-year period for filing refund claims. The decision aligned with legal principles and previous rulings on excluding the first day when computing time limits, resulting in a mixed outcome for the appeal. en-us Wed, 07 Jun 2017 00:00:00 +0530 Thu, 22 Jun 2017 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344612 The Tribunal partially allowed the appeal filed by the Revenue challenging the rejection of refund claims due to late filing based on Notification No. 93/2008. It held that the reliance on a Delhi High Court judgment was misplaced as it did not address claims filed post the notification's issuance. Regarding the interpretation of time limits under the General Clauses Act, the Tribunal sided with the respondent, excluding the day of duty payment when calculating the one-year period for filing refund claims. The decision aligned with legal principles and previous rulings on excluding the first day when computing time limits, resulting in a mixed outcome for the appeal. Case-Laws Customs Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344612