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2015 (2) TMI 550 - AT - CustomsDenial of refund claim - Bar of limitation - delay of one day - Held that:- it is mandated that while computing the period of limitation, first day from which such period to be reckoned shall be excluded. In the present case, the first date is 10/12/2008 and last date is 10/6/2009. If in accordance with the above statutory provisions the first date i.e. 10/12/2008 is excluded, then the period of six months shall be reckoned from 11/12/2008, accordingly six months will complete on 10/6/2009. The appellant has filed the refund claim on 10/6/2009, this clearly shows that the appellant has filed their refund claim within stipulated time of six months. - it is crystal clear that in the present case, the date of deposit i.e. 10/12/2008 shall be excluded and six months shall be reckoned from 11/12/2008 and therefore the appellant's refund claim was filed on last day of completing the six months period i.e. 10/6/2009, accordingly the refund claim is not time bar - Decided in favour of assessee.
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