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2017 (5) TMI 937 - CESTAT NEW DELHI

2017 (5) TMI 937 - CESTAT NEW DELHI - TMI - Refund 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 .....

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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 4.2 of Circular No. 6/2008-Cus dated 28.4.2008, where under only one claim is to be filed in .....

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9) ELT 117 (Tri.-Bang.) and Devki Nandan J. Gupta Vs. CC - 2013 (318) ELT 167 (Tri.-Mum.). Tribunal in the case of Devki Nandan J. Gupta (supra) observes as under: 5. The original authority as well as the Commissioner (Appeals) have contended that the appellant has violated the condition laid down in the para 4.2 of the C.B.E. & C. Board Circular, which is reproduced below :- 4.2. It is also clarified that only a single claim against a particular Bill of Entry should be permitted to be filed .....

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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 qua .....

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m in the month of Jun 2013. It is observed from the date of challan towards payment of duty, both the payments were made on 26-5-2012 and 1-6-2012. If the appellant would have filed both the refund claim in the month of Jun 2013 then statutory time limit of one would have expired and they become ineligible for this claim. In the Board Circular also consciously, understanding this situation, clarified that the exception is provided in case if the one year period is going to expire. It is very obv .....

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