Refund Claim Timely Filed: Six-Month Period Calculated Excluding Deposit Date, Claim Submitted on Last Permissible Day.

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Full Text of the Document

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....Denial of refund claim - the date of deposit i.e. 10/12/2008 shall be excluded and six months shall be reckoned from 11/12/2008 and therefore the appellant's refund claim was filed on last day of completing the six months period i.e. 10/6/2009, accordingly the refund claim is not time bar - AT....