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2014 (3) TMI 207 - AT - CustomsRefund of SAD - Bar of limitation - Commissioner granted refund claim relying on the Sec. 9 of the General Clauses Act, 1897 - Notification No. 102/2007 - 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 - In such a situation, the provisions of Sec. 9 of General Clauses Act, 1897 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.
Issues:
1. Refund claim rejection based on being time-barred. 2. Interpretation of provisions relating to 'commencement and termination of time' in Sec. 9 of the General Clauses Act, 1897. 3. Applicability of General Clauses Act for refund under Notification No. 102/2007. Issue 1: Refund claim rejection based on being time-barred The Respondents filed a refund claim for duty paid on 2-7-2009, which was rejected by the original adjudicating authority as time-barred. However, on appeal, it was argued that the claim was in time based on provisions in Sec. 9 of the General Clauses Act, 1897, related to 'commencement and termination of time.' Issue 2: Interpretation of provisions in Sec. 9 of the General Clauses Act, 1897 The Tribunal examined the Notification No. 102/2007, which required the importer to file a refund claim within one year from the date of payment of additional duty of customs. The question arose whether the day of payment should be included when counting one year from the payment date. The Tribunal referred to Sec. 9 of the General Clauses Act, 1897, which states that when the word 'from' is used, the day of the event should be excluded. The Tribunal found that the impugned order correctly applied Sec. 9 of the General Clauses Act, as the Act does not explain the meaning of 'from' and 'to' when used in Central Acts or Notifications. Issue 3: Applicability of General Clauses Act for refund under Notification No. 102/2007 The Revenue appealed, arguing that the Commissioner should not have relied on the General Clauses Act for the refund under Notification No. 102/2007. However, the Tribunal held that the impugned order was in accordance with the law. The Tribunal rejected the appeal by the revenue, stating that the provisions of the General Clauses Act were correctly applied in this case, and the appeal had no merit. In conclusion, the Tribunal upheld the decision that the refund claim was not time-barred and dismissed the appeal by the Revenue, emphasizing the correct application of the provisions of the General Clauses Act, 1897, in determining the time limit for filing the refund claim under Notification No. 102/2007.
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