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2018 (2) TMI 953 - AT - CustomsRefund of SAD - only reason why the refund claims were rejected by the original authority was that more than on refund claim was filed in a month which is not in conformity with the CBEC circular No.6/2008, according to which the importers are required to file only one consolidated claim per month for refund in terms of N/N. 102/2007 - Held that: - since the notification itself does not provide for such a condition that only one refund claim is to be filed within a month, refund is allowed - appeal dismissed - decided against Revenue.
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