9911796707
TMI Blog2023 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 to October 2012 was rejected on the ground of time bar. The impugned order contended that in respect of the refund under bill ofentry no 4409841 dated 19.08.2011 there is a delay of one day and in respect of refund under bill of entry no 4407720 dated 19 .08.2011, the delay is of 2 days. Being aggrieved by the said Order -In-Appeal the appellant filed the present appeal. 2. Shri Manish Jain, Learned Counsel appearing on behalf of the appellant submits that both the refund claims were filed within 1 year from the relevant date. He submits that in terms of General Clauses Act, 1897 the first day is reduced and the last date falling on weekly holiday i.e. falling Saturday - Sunday then filling the refund on Monday is within one ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Revised Amt of Claim Date 12/04/13 Due Date Date of Claim Filed Delay by Days After excluded the date of payment of duty 1 4409841 19.08.11 2001815019 26/08/11 15600881/- 86,64,971/- 10401206/- 25.08.11 27.08.12 1 day 2 4407720 19.08.11 20018112414 25/08/11 698766/- 6,96,702/- 696702/- 24.08 12 27.08.12 2 days From the above detail it can be seen that as per the Order-In-Original there is delay of 1 day and 2 days on the ground that against the date of payment i.e. 26.08.2011 and 25.08.2011, the refund claim was filed on 27.08.2011 accordingly. It was construed that there is delay of 1 and 2 days respectively. Learned counsel referred to General Clauses Act, 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year shall commence on 27.08.2011 and 26.08.2011 respectively. Accordingly, the one year shall be completed on 27.08.2012 and 26.08.2012. In this fact, the first refund claim since filed on 27.08.2012 is well within 1 year and in respect of second refund claim though the one year is completed on 26.08.2012 but being Sunday the filing of refund on Monday I.e. 27.08.2012 is well within the time limit prescribed in terms of Section 10 of General Clauses Act, 1897. As regard the computation of 1 year that from the date of commencement of the year shall complete on the same date in the next year, this has been held by Hon'ble High Court of Bombay in the case of Skoda Auto Volkswagen India Pvt. Ltd (Supra). The relevant para of the order is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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