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2015 (8) TMI 1311 - CESTAT NEW DELHI

2015 (8) TMI 1311 - CESTAT NEW DELHI - 2016 (338) E.L.T. 431 (Tri. - Del.) - Refund claim of SAD - two refund claims filed by assessee in the month of July,2013 - CBEC Circular no. 6/2008-CUSTOMS dated 28.04.2008 states that assessee is required to file one refund claim in one calendar month - invoice showing SAD not having the corresponding invoices accompanied with the Bill of Entry which evidence the payment of VAT by the appellant - Held that: - to remand matter back to the adjudicating auth .....

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appellant under notification no. 102/2007-CUS dated 14/09/2007 which was rejected by the lower authorities on the premises that in the month of July 2013 the appellant filed two refund claim in violation of the CBEC Circular no. 6/2008-CUSTOMS dated 28.04.2008 which provides that assessee is required to file one refund claim in one calendar month. 2. As the appellant has filed refund claim under notification no. 102/2007-Cus ibid wherein there is no condition to file refund claim once in a mont .....

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