1985 (10) TMI 216

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order] . - This appeal arises out of and is directed against the order in appeal bearing No. S/49-568/82-M, dated 31-12-1982 passed by the Collector of Customs (Appeals), Bombay. 2. The appellants' claim for refund of duty on shortages was rejected by the Asstt. Collector of Customs as barred under Section 27(1). On appeal, the Collector (Appeals) confirmed the order and rejected the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t but an interesting question of law. The question of law that arises for consideration is whether for the purpose of computation of the period of limitation the date of payment has to be excluded or not? 6. Section 27(1) of the Customs Act reads: - "Any person claiming refund of any duty paid by him in pursuance of an order of assessment made by an officer of customs lower in rank than an A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....period. On the other hand, it provides that the application for refund of duty shall have to be made before the expiry of six months from the date of payment of duty. But then Section 9 of the General Clauses Act provides - 'Section 9(1) - "In any Central Act or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of payment of duty by reason of the provisions of Sec. 9 of the General Clauses Act, the date of payment of duty is required to be excluded. 9. In the instant case, admittedly, the duty was paid on 12-6-1981. The application for refund was received in the office of the Asstt. Collector on 12-12-1981. Since the date of payment of duty is required to be excluded, the limitation of six months ex....