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2014 (3) TMI 997 - CESTAT DELHIRefund of SAD in terms of Notification No. 102/2007-Cus dated 14.09.2007 - appellant has filed multiple refund claims against one bill of entry - Held that:- there is no such restriction either in the Notification or under the Act. The said restriction stands imposed by the Board vide its circular issued in exercise of executive powers. It is well settled law that the procedural restrictions imposed by way of executive instructions should not ordinarily be construed as mandatory and the same would always remain subservient to and are in aid to justice. It is well settled that interpretation which eludes or frustrates recipient of justice is not to be followed. It seems that the said procedural relevance stand issued by the Board for the purpose of convenience and easy administration of justice for deciding the refund claims - appellant can altogether be clubbed in the last refund claim filed in respect of the same bill of entry and can be decided together. As such, I find no justification in the impugned order of authorities below - Matter remanded back - Decided in favour of assessee.
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