COMMISSIONER OF CUSTOMS, KANDLA Vs. S.S. STEELS

JUDGEMENT

(1.) THE Respondents filed a refund claim in respect of duty paid on 2 -7 -2009. The claim was rejected by the Original Adjudicating Authority on the ground that the same was time barred, i.e. the refund which related to the duty paid on 2 -7 -2009. On an appeal filed by the Respondents in the impugned order, a view was taken that the claim was in time, in view of the provisions relating to commencement and termination of time in Sec. 9 of the General Clauses Act, 1897. The Revenue is in appeal against the decision on the ground that the Commissioner could not have relied upon the provisions of General Clauses Act for refund under Notification No. 102/2007.

(2.) NOBODY is present on behalf of the Respondents.

(3.) HEARD Ld. A.R.