https://www.taxtmi.com/caselaws?id=256872 A departmental circular requiring consolidation of SAD refund claims into one claim per month could not defeat a refund application filed within the statutory one-year limitation period. Where the later claim covered goods that were unsold when the earlier claim was filed and could not have been included then, rejection solely because it was a second claim in the same month would make the statutory refund right ineffective. The procedural instruction in the circular had to yield to the substantive entitlement under the refund notification. The second claim was therefore maintainable and the refund was allowable. en-us Tue, 23 Dec 2014 00:00:00 +0530 Wed, 24 Jun 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256872 A departmental circular requiring consolidation of SAD refund claims into one claim per month could not defeat a refund application filed within the statutory one-year limitation period. Where the later claim covered goods that were unsold when the earlier claim was filed and could not have been included then, rejection solely because it was a second claim in the same month would make the statutory refund right ineffective. The procedural instruction in the circular had to yield to the substantive entitlement under the refund notification. The second claim was therefore maintainable and the refund was allowable. Case-Laws Customs Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256872