2023 (6) TMI 1013 - CESTAT AHMEDABAD

Refund of SAD - time bar - delay of one and two days in filing the two bills of entry - whether the refund claims filed by the appellant are barred by limitation of one year from date of payment? - HELD THAT:- In terms of Section 9, the date of deposit of duty (SAD) being 26.08.2011 and 25.08.2011. The period of one year shall commence on 27.08.2011 and 26.08.2011 respectively. Accordingly, the one year shall be completed on 27.08.2012 and 26.08.2012. In this fact, the first refund claim since filed on 27.08.2012 is well within 1 year and in respect of second refund claim though the one year is completed on 26.08.2012 but being Sunday the filing of refund on Monday I.e. 27.08.2012 is well within the time limit prescribed in terms of Section 10 of General Clauses Act, 1897. As regard the computation of 1 year that from the date of commencement of the year shall complete on the same date in the next year, this has been held by Hon'ble High Court of Bombay in the case of Skoda Auto Volkswagen India Pvt. Ltd [2021 (3) TMI 542 - BOMBAY HIGH COURT].

In view of undisputed settled legal position in terms of General Clauses Act, 1897 read with decision of Hon'ble Bombay High Court, the appellant's both refund claims were filed within the stipulated time period of one year hence the same are not time barred.

Appeal is allowed.