https://www.taxtmi.com/caselaws?id=421268 Where the last permissible date for filing a refund application under Notification No. 12/2013-ST fell on a weekend and a government holiday, Section 10 of the General Clauses Act, 1897 was applied to permit filing on the next working day when the office reopened. On that basis, the limitation objection could not be sustained solely because the prescribed date coincided with office closure. The refund rejection was therefore treated as unsustainable on limitation grounds, and the claim was regarded as eligible for refund with applicable interest. en-us Tue, 19 Apr 2022 00:00:00 +0530 Wed, 20 Apr 2022 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421268 Where the last permissible date for filing a refund application under Notification No. 12/2013-ST fell on a weekend and a government holiday, Section 10 of the General Clauses Act, 1897 was applied to permit filing on the next working day when the office reopened. On that basis, the limitation objection could not be sustained solely because the prescribed date coincided with office closure. The refund rejection was therefore treated as unsustainable on limitation grounds, and the claim was regarded as eligible for refund with applicable interest. Case-Laws Service Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421268