2014 (3) TMI 207

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..... e 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, t .....

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..... hat the claim was in time, in view of the provisions relating to commencement and termination of time in Sec. 9 of the General Clauses Act, 1897. The Revenue is in appeal against the decision on the ground that the Commissioner could not have relied upon the provisions of General Clauses Act for refund under Notification No. 102/2007. 2. Nobody is present on behalf of the respondents. 3. Hea .....

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..... all 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 in a series of days or any other period of time, to use the word to . (2) This section applies also to all (Central Act) made after the third day of January, 1968, and to all Regulations made on or after the fourteenth day .....

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