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2017 (3) TMI 445 - AT - CustomsRefund - SAD - rejection on the ground that refund was claimed in accordance with circular no. 6/2008-Cus dated 28th April 2008 which limited the claim to one per each month - Held that: - circular of Central Board of Excise and Customs has not barred sanctioning of a second claim even though it placed emphasis on filing of a single claim for each month to streamline the procedure - the instructions dated 20th October 2010 in F. No. 390/Misc./67/2010-JC of Central Board of Excise and Customs restricts the resort to appellate remedies only to such cases that involve revenue of at least ₹ 1 lakh. It is also clarified by instruction dated 17th August 2011 that this monetary limit would apply to cases of refund as well - appeal dismissed - decided against Revenue.
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