1991 (9) TMI 212 - AT - Central Excise

Summary

Issues:
The appeal challenges the order-in-appeal regarding the time-limit for filing a refund claim, specifically whether the date of payment of duty should be excluded in reckoning the time-limit.

Details:
The Collector of Central Excise, Bhubaneswar, filed an appeal against the order-in-appeal dated 7-12-1989 by the Collector of Central Excise (Appeals), Calcutta. The Collector held that the time-limit for filing a refund claim should start from the day after the payment of duty, based on a decision of CEGAT, Special Bench 'C'. The refund claim by SAIL, Rourkela Steel Plant was considered within time by the Collector. The appeal was supported by Shri M.N. Biswas, SDR. The respondent's counsel, Shri N. Mookherjee, argued in favor of upholding the Collector (Appeals') order.

Upon hearing both sides, it was found that the Collector (Appeals) was correct in holding that the original refund claim was not time-barred. The exclusion of the date of the event for computing the time-limit was deemed appropriate. Section 12 of the Limitation Act was cited, stating that the day from which the period is reckoned should be excluded. The provisions of Section 9 of the General Clauses Act were also considered applicable. The General Rule of exclusion of the first day and inclusion of the last day was applied, and it was concluded that the period of limitation for refund claims under Section 11B of the Central Excises and Salt Act should start from the day after the relevant date.

The argument that the date of computation cannot be excluded was deemed legally unfounded. The specific date of payment of duty defined in the Act does not negate the general principle of computing the period of limitation. The decision of the Collector of Central Excise (Appeals) was upheld, and the appeal was dismissed.