2013 (11) TMI 789

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.... claim in respect of duty paid on 2-7-2009. The claim was rejected by the Original Adjudicating Authority on the ground that the same was time barred, i.e. the refund which related to the duty paid on 2-7-2009. On an appeal filed by the Respondents in the impugned order, a view was taken that the claim was in time, in view of the provisions relating to 'commencement and termination of time' in Sec....

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....eral Clauses Act, 1897 has been correctly applied in view of the manner in which Sec. 9 has been enacted. For ready reference, Sec. 9 of GCA is reproduced below : "9. Commencement and termination of time. - (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 or any other period of time....