2013 (12) TMI 232 - AT - Customs

Refund under Notification No.102/2007 - Commencement and termination of time - Held that - according to the Notification No.102/2007, the importer is required to file the claim for refund before expiry of one year from the date of payment of additional duty of customs. The Notification does not explain the exact meaning of the word from - the provisions of Sec.9 of General Clauses Act, 1987 has been correctly applied in view of the manner in which Sec.9 has been enacted - It can be seen that in any of the Central Act or Regulations, if the word from is used, the day on which that event has taken place has to be excluded. Because of this reason, nowhere in Central Acts or Notifications, when the words from and to are used, the meaning thereof is explained. In the circumstances, the impugned order is in accordance with the law - Decided against Revenue.

Summary

Issues:
- Refund claim rejection based on time bar
- Interpretation of provisions in Notification No.102/2007
- Applicability of Sec.9 of General Clauses Act, 1987

Issue 1: Refund claim rejection based on time bar

The Respondents filed a refund claim for duty paid on 2/7/2009, which was rejected by the Original Adjudicating Authority as time-barred. On appeal, it was argued that the claim was within time as per Sec.9 of the General Clauses Act, 1997. The Revenue challenged this decision, contending that the Commissioner erred in relying on the General Clauses Act for a refund under Notification No.102/2007.

Issue 2: Interpretation of provisions in Notification No.102/2007

The Notification requires the importer to file a refund claim within one year from the date of payment of additional duty of customs. The ambiguity arises regarding the interpretation of the word "from" in calculating the one-year period. The Tribunal noted that the Notification does not clarify whether the day of payment should be included in counting the one-year period. In this context, the Tribunal referred to Sec.9 of the General Clauses Act, 1987, which provides guidelines for the commencement and termination of time in legal provisions.

Issue 3: Applicability of Sec.9 of General Clauses Act, 1987

The Tribunal analyzed the application of Sec.9 of the General Clauses Act, 1987, which specifies that when the word "from" is used in legal texts, the day of the event should be excluded from calculation. This interpretation is crucial in determining the starting point for calculating the one-year period for filing a refund claim. The Tribunal concluded that the impugned order correctly applied the law by considering the provisions of the General Clauses Act, and thus dismissed the Revenue's appeal as lacking merit.

In summary, the judgment addressed the rejection of a refund claim as time-barred, the interpretation of provisions in Notification No.102/2007, and the applicability of Sec.9 of the General Clauses Act, 1987 in determining the timeline for filing refund claims. The Tribunal upheld the decision that relied on the General Clauses Act for interpreting the word "from" in legal provisions, emphasizing the exclusion of the day of the event when calculating time periods.