https://www.taxtmi.com/caselaws?id=88665 A notification requiring refund claims to be filed not more than once in a quarter was treated as an orderly verification requirement, not a condition that extinguished the substantive refund right under the input credit scheme. Filing two claims for different export periods in the same quarter was therefore a procedural breach that did not defeat refund entitlement where export, credit accumulation, and timeliness were otherwise undisputed. The admissible refund remained payable, but the same amount could not be claimed twice. en-us Fri, 15 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88665 A notification requiring refund claims to be filed not more than once in a quarter was treated as an orderly verification requirement, not a condition that extinguished the substantive refund right under the input credit scheme. Filing two claims for different export periods in the same quarter was therefore a procedural breach that did not defeat refund entitlement where export, credit accumulation, and timeliness were otherwise undisputed. The admissible refund remained payable, but the same amount could not be claimed twice. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88665