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2014 (3) TMI 207 - CESTAT AHMEDABADRefund of SAD - Bar of limitation - Commissioner granted refund claim relying on the Sec. 9 of the General Clauses Act, 1897 - Notification No. 102/2007 - 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’ - In such a situation, the provisions of Sec. 9 of General Clauses Act, 1897 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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