TMI Blog2017 (5) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... e in a way to grant the refund to the appellant - refund allowed - decided in favor of appellant. - C/54946/2014-SM - Final Order No. 53128/2017 - Dated:- 21-4-2017 - Mr. Ashok K. Arya, Member (Technical) Shri S.S. Dabas, Advocate - for the appellant Shri K. Poddar, D.R. - for the respondent ORDER Per Ashok K. Arya : The appellant is in appeal against the Order-in-Appeal No. 503/2014 dated 23.4.2014 whereunder the rejection of the refund claim on the ground that the appellant filed two claims in one month, has been sustained. 2. Both sides represented by ld. Counsels, Shri S.S. Dabas and Ms. Kanu Verma Kumar have been heard. 3. The Revenue s main objection against sanction of the refund claim is that para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be consolidated in a single refund claim and filed with the Customs authorities on a monthly basis. In other words, there would be a single refund claim in respect of one importer in a month irrespective of the number of Bills of Entry (B/Es) processed by the respective Commissionerate. From the careful reading of the above para, it is clear that though the procedure is prescribed that there would be a single refund claim in respect of one importer in a month irrespective of the number of Bills of Entry. However, in the present case that the first claim was filed on 6-5-2013 for the quantity of goods sold. However the quantity covered under the present refund claim were unsold therefore, these two bills of entry could not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a month which is violation of condition of 11/2002-C.E. (N.T.), dated 1-3-2002. In my view this was held keeping in mind that though there is procedure to file one refund in a month or in the quarter as case may be but since time limit of one year is prescribed for filing refund claim the said procedure infraction should not come in way of the substantial claim of the assessee. In view of my above discussion, I am of the considered view that the appellant is entitled for refund claim. Hence the appeal is allowed. 4. In the light of the decisions (supra) 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 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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