General Clauses Act applicable for calculating period of limitation

Larsen & Toubro Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Held that the provisions of the General Clauses Act are to be applied for interpreting certain general situations like the period of limitation prescribed under any act. Facts- The Appellant made payment of Service Tax amounting to Rs.42,16,666/- on provisional basis only. However, on receipt of the certified invoice, the actual Service Tax liability was ascertained as Rs.35,85,977/-, hence there was an excess payment of Service Tax amounting to Rs.6,30,689/- for the month of July 2013. Subsequently a refund applicat...