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TMI Blog1985 (10) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order in appeal bearing No. S/49-568/82-M, dated 31-12-1982 passed by the Collector of Customs (Appeals), Bombay. 2. The appellants claim for refund of duty on shortages was rejected by the Asstt. Collector of Customs as barred under Section 27(1). On appeal, the Collector (Appeals) confirmed the order and rejected the appeal. 3. During the hearing of the appeal Shri H.D. Mukadda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration is whether for the purpose of computation of the period of limitation the date of payment has to be excluded or not? 6. Section 27(1) of the Customs Act reads: - Any person claiming refund of any duty paid by him in pursuance of an order of assessment made by an officer of customs lower in rank than an Assistant Collector of Customs may make an application for refund of such duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade before the expiry of six months from the date of payment of duty. But then Section 9 of the General Clauses Act provides - Section 9(1) - In any Central Act or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time, to use the word from", and, for the purpose of including the last i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty is required to be excluded. 9. In the instant case, admittedly, the duty was paid on 12-6-1981. The application for refund was received in the office of the Asstt. Collector on 12-12-1981. Since the date of payment of duty is required to be excluded, the limitation of six months expires on 12-12-1981. The application for refund was received on the last day of limitation. Therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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