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2016 (1) TMI 1168 - AT - CustomsRejection of refund claim - challenge to Circular No. 6/2008-Cus. - consolidated refund claim as per C.B.E. & C. Circular No. 6/2008-Cus., dated 28-4-2008 should have been filed - Held that: - administrative instruction or circulars are binding on the officers of the Department. The Revenue cannot challenge the circular but it is open for challenge by the assessee. I am of the view that if a circular is beyond the provisions of the Notification, the circular cannot be binding, as there is no estoppels against a statute. So the Departmental circular contrary to statutory provision has no legal existence. The reliance placed by the learned AR and as per the grounds of appeal and C.B.E. & C. Circular dated 28-4-2008, there cannot be any restriction on availing of refund claims by an assessee. We also find force in the contentions raised by the learned counsel that there is no challenge that the refund claims as filed by them are ineligible to the respondent. The issue in this case, now, is settled by the Tribunal in the case of Devki Nandan J. Gupta v. Commissioner of Customs (Appeals), Mumbai-II [2015 (2) TMI 872 - CESTAT MUMBAI] Appeal rejected - decided against appellant.
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