https://www.taxtmi.com/caselaws?id=188049 Departmental circulars cannot add restrictions to refund eligibility that are not found in the governing notification or statute. Where the notification did not require a single consolidated monthly refund claim, rejection of refund merely because multiple claims were filed in one month was unsustainable. Administrative instructions may bind departmental officers, but they cannot override or expand the notification's conditions. As the eligibility of the refund claims was not disputed, the technical objection based on the circular could not defeat the refund entitlement, and the contrary departmental challenge failed. en-us Fri, 22 Jan 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188049 Departmental circulars cannot add restrictions to refund eligibility that are not found in the governing notification or statute. Where the notification did not require a single consolidated monthly refund claim, rejection of refund merely because multiple claims were filed in one month was unsustainable. Administrative instructions may bind departmental officers, but they cannot override or expand the notification's conditions. As the eligibility of the refund claims was not disputed, the technical objection based on the circular could not defeat the refund entitlement, and the contrary departmental challenge failed. Case-Laws Customs Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188049