9911796707
TMI Blog2014 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 2-7-2009. The claim was rejected by the original adjudicating authority on the ground that the same was time-barred, i.e. the refund which related to the duty paid on 2-7-2009. On an appeal filed by the Respondents in the impugned order, a view was taken that the claim was in time, in view of the provisions relating to 'commencement and termination of time' in Sec. 9 of the General Clauses Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 has been correctly applied in view of the manner in which Sec. 9 has been enacted. For ready reference, Sec. 9 of GCA is reproduced below : "9. Commencement and termination of time :- (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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