TMI Blog2018 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... lation or procedural infirmity in making two refund claims in respect of two different Bills of Entry. Refund granted - appeal allowed - decided in favor of appellant. - Appeal No. C/53171/2016(DB) - C/A/52619/2018-CU[DB] - Dated:- 26-6-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Sh. Sumit Wadhwa, Urvashi Kalra for the appellant Sh. R.K. Majhi, DR for the respondent ORDER Per: Anil Choudhary The issue involved in this Appeal is, whether the appellant have committed any illegality in filing the two claims for refund of SAD under Notification No.102/07/CUS, with respect to two separate Bills of Entry, within the same calendar month. 2. The brief facts of the case are:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be permitted to be filed within the maximum period of one year. Filing of refund claim for a part of quantity in a Bill of Entry shall not be allowed except when it is necessary at the end of one year period. Further providing that even in case of Bills of Entry where the entire quantity of goods are sold within the month, all such cases shall be consolidated in a single refund claim and filed with the Customs Authority on a monthly basis. In other words, there would be single refund claim in respect of one importer in a month irrespective of the number of Bills of Entry processed by the respective Commissionerate. 6. The Ld. Counsel further relied on the ruling of this Tribunal in Commissioner of Customs Cochin vs. KVN Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned Order-in-Original stands on an infirm ground not backed by the caliber of law. The appellant s claim holds strength and the appeal deserve to be allowed on that count. In view of the above, I pass the following order 7. The Ld. AR for Revenue relied upon the impugned order. 8. Having considered the rival contentions, we are satisfied that the restriction is with respect to a particular Bill of Entry, and there is no restriction for the assessee to file separate refund claims in a particular month with respect to different Bills of Entry. We also take notice that the refund claim has to be processed with respect to a particular Bill of Entry, and the goods sold by their subsequent sale and sales tax having been pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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