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2017 (10) TMI 953 - CESTAT MUMBAIRefund claim - rejection on the ground that the appellant for the month of March 2011 filed refund twice - Held that: - the filing of refund claim once in a month or as the case may be in a quarter is procedural requirement and to avoid the multiple refund. However just because of the reason that two refund claims were filed for one particular period, refund cannot be rejected - The sanctioning authority at most should verify that by filing the second refund claim whether any excess amount is claimed by the assessee - appeal allowed - decided in favor of appellant.
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