Calculate Limitation period for refund as per General Clauses Act (Sections 9 & 10)

Arcelormittal Projects India Limited Vs C.C.-Mundra (CESTAT Ahmedabad) CESTAT Ahmedabad has issued an order allowing the appeal of ArcelorMittal Projects India Limited against the rejection of their refund claim for imported goods. The rejection was based on the ground of time bar, claiming a delay in filing the refund within the prescribed period. The appellant argued that the computation of the limitation period should be determined as per Section 9 and 10 of the General Clauses Act, 1897. Analysis: The appellant contended that the refund claims were filed within one year from the relevant d...