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2017 (3) TMI 345 - AT - CustomsRefund claim - additional duty of Customs paid u/s 3(5) of the CTA, 1975 - N/N. 102/2007-Cus dated 14.09.2007 - denial on the ground that these claims have been filed in contravention of the restrictive condition laid down by the CBEC vide Circular No. 6/2008-Cus dated 28.04.2008 - Held that: - there is no murmur of any non-compliance of the conditions specified in the said notification - Circular No. 6/2008-Cus dated 28.04.2008 prescribes that only a single claim against a particular Bill of Entry should be permitted to be filed within the maximum time period of 1 year. From the wordings of the Circular, it is clear that the same has been issued for the convenience of processing of the refund claims on regular periodicity. The Circular, however, does not specify any condition to say that a second refund claim filed in a month would be barred. In any case, it is well settled that the substantial benefit granted by law cannot be taken away by a circular - appeal allowed - decided in favor of appellant.
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