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    <title>General Clause Act, 1897: Exclude Duty Payment Day When Calculating One-Year Refund Claim Period for SAD.</title>
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    <description>Refund of SAD - period of limitation - The provisions of the General Clause Act, 1897 does indicate that the day on which the duty has been paid has to be excluded for arriving at the period of one year for filing of the refund claims.</description>
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