2003 (12) TMI 436 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision regarding a refund claim filed within the time limit by excluding the date of duty payment. The Tribunal found the application of Section 9 of the General Clauses Act, 1897 appropriate for calculating the time period under the Central Excise Act, 1944. The Department's appeal was rejected.