2023 (6) TMI 1013

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.... tin plate sheets, sold during September 2011 to October 2012 was rejected on the ground of time bar. The impugned order contended that in respect of the refund under bill ofentry no 4409841 dated 19.08.2011 there is a delay of one day and in respect of refund under bill of entry no 4407720 dated 19 .08.2011, the delay is of 2 days. Being aggrieved by the said Order -In-Appeal the appellant filed the present appeal. 2.  Shri Manish Jain, Learned Counsel appearing on behalf of the appellant submits that both the refund claims were filed within 1 year from the relevant date. He submits that in terms of General Clauses Act, 1897 the first day is reduced and the last date falling on weekly holiday i.e. falling Saturday - Sunday then fil....

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....r from date of payment. The details of the refunds are as under:- Sr No . Bill of Entry No. & Date TR-6 Challan/E- Receipt   SAD Amt of Claim Date 27/08/12   Revised Amt of Claim Date 12/04/13   Due Date   Date of Claim Filed Delay by Days After excluded the date of payment of duty 1 4409841 19.08.11 2001815019 26/08/11 15600881/- 86,64,971/- 10401206/- 25.08.11 27.08.12    1 day 2 4407720 19.08.11 20018112414 25/08/11 698766/- 6,96,702/- 696702/- 24.08 12 27.08.12    2 days From the above detail it can be seen that as per the Order-In-Original there ....

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....the 6 Indian Limitation Act, 1877 (15 of 1877), applies. (2) This section applies also to all 2 [Central Acts] and Regulations made on or after the fourteenth day of January, 1887," 4.1  In terms of Section 9, the date of deposit of duty (SAD) being 26.08.2011 and 25.08.2011. The period of one year shall commence on 27.08.2011 and 26.08.2011 respectively. Accordingly, the one year shall be completed on 27.08.2012 and 26.08.2012. In this fact, the first refund claim since filed on 27.08.2012 is well within 1 year and in respect of second refund claim though the one year is completed on 26.08.2012 but being Sunday the filing of refund on Monday I.e. 27.08.2012 is well within the time limit prescribed in terms of Section 10 of....