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TMI Blog2023 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [ 2021 (3) TMI 542 - BOMBAY HIGH COURT] . In view of undisputed settled legal position in terms of General Clauses Act, 1897 read with decision of Hon'ble Bombay High Court, the appellant's both refund claims were filed within the stipulated time period of one year hence the same are not time barred. Appeal is allowed. - Customs Appeal No. 10312 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aarti Technopacks vs. CCE - 2008 (225) ELT 501 (T) Shyam Nagpal vs. CCE - 2009 (233) ELT 135 (T) Sony India Pvt. Ltd vs. CC - 2014 (304) ELT 660 (Del.) Affirmed by the Hon'ble Supreme Court of India - 2016 (337) ELT A 102 (SC) Pioneer India Electronics (P) Ltd Vs. UOI 2014 (301) ELT 59 (Del.) CC Vs. Puja Steel - 2014 (299) ELT 494 (T) CC Vs. Gulati Sales Corporation - 2018 (360) ELT 277 (Del.) Prakash Diamond Pvt. Ltd Vs. UOI - 2011 (263) ELT 199 (Guj.) Wimco Ltd vs. CC - 2003 (161) ELT 774 (T) CCE vs. Sail Rourkela Steel Plant - 1992 (61) ELT 732 (T) Vicky Sharma Vs. UOI - 2017 (349) ELT 414 (Bom.) Skoda Auto Volkswagen India Pvt. Ltd Vs. CC - 2021 (50) GSTL 67(Bom.) CC vs. Puja Steel - 2014 (299) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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, 1897. The relevant provisions are reproduced below:- 9. Commencement and termination of time.- (1) In any 1 [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 in a series of days or any other period of time, to use the word to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reproduced below: 36 . Thus having a clear picture of the legal position, we may now address the issue at hand. Petitioner received the order-in-original sent by speed post on 30-8-2019. As per Section 9 of the General Clauses Act, this date would have to be excluded while counting the limitation period of two months which would then commence from 31-8-2019. We have also seen that while construing the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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