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2017 (5) TMI 937 - AT - CustomsRefund claim - rejection on the ground that the appellant filed two claims in one month - The main defence of the appellant is that it is a principle of law that substantial benefit given by the Statute cannot be denied on procedural grounds. When the fact of payment of VAT by the appellant is not in dispute they are entitled to refund of Additional Duty of Customs - Held that: - when Section 27 of the Customs Act has not put any specific bar on number of claims to be filed, the refund procedure prescribed by the Revenue restricting the claim to one in a month for the present facts appears to be only a procedural impediment which cannot come in a way to grant the refund to the appellant - refund allowed - decided in favor of appellant.
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