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2013 (12) TMI 232 - CESTAT AHMEDABADRefund under Notification No.102/2007 - Commencement and termination of time - Held that:- according to the Notification No.102/2007, the importer is required to file the claim for refund before 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 - the provisions of Sec.9 of General Clauses Act, 1987 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, the day on which that event has taken place has to be excluded. Because of this reason, nowhere in Central Acts or Notifications, when the words from and to are used, the meaning thereof is explained. In the circumstances, the impugned order is in accordance with the law - Decided against Revenue.
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