2003 (7) TMI 368

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....nt. [Order]. -  The appellant was engaged in the manufacture of cotton yarn. A consignment of such yarn which it sent out to its supplier on payment of duty was returned as rejected on account of its lack of quality. The goods on such rejection were received by the appellant on 24-12-94. The appellant after refinishing the goods exported them and filed a claim for refund of duty that it....

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....ved. The incompleteness of the claim does not justify in not treating this as the date of receipt although it is of course open to the department to delay its processing till additional particulars are received. Since, the Asstt. Commissioner's office was closed on Saturday and Sunday on 24th and 25th June, by application of the Section 10 of the General Clauses Act, 1897, the claim must be consid....