2013 (12) TMI 232

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....ted 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.9 of the General Clauses Act, 1997. The Revenue is in appeal aga....

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....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, to use the word from, and, for the purpose of including the last in a serie....