https://www.taxtmi.com/caselaws?id=339842 The Appellate Tribunal CESTAT New Delhi allowed the appeal concerning refund claims under Notification No. 102/2007-Cus dated 14.09.2007. The Tribunal held that the Circular restricting the number of refund claims against a Bill of Entry within a year should not override the substantive benefit granted by the notification. Emphasizing that procedural requirements should not impede legitimate claims, the Tribunal set aside the rejection of refund claims and granted consequential relief to the appellant, highlighting the importance of upholding substantive benefits over procedural technicalities outlined in administrative circulars. en-us Tue, 24 Jan 2017 00:00:00 +0530 Wed, 08 Mar 2017 07:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339842 The Appellate Tribunal CESTAT New Delhi allowed the appeal concerning refund claims under Notification No. 102/2007-Cus dated 14.09.2007. The Tribunal held that the Circular restricting the number of refund claims against a Bill of Entry within a year should not override the substantive benefit granted by the notification. Emphasizing that procedural requirements should not impede legitimate claims, the Tribunal set aside the rejection of refund claims and granted consequential relief to the appellant, highlighting the importance of upholding substantive benefits over procedural technicalities outlined in administrative circulars. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339842