Refund - computation of period of limitation - In terms of ...
Case Laws Service Tax
April 1, 2016
Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned from 1/5/2009 accordingly last date of filing of refund claim is 30/4/2010 on which appellant indeed filed refund claim. - Refund allowed - AT
View Source