https://www.taxtmi.com/caselaws?id=343199 The Tribunal allowed the appeal, overturning the rejection of the refund claim based on filing two claims in one month. The appellant's argument that procedural grounds should not hinder benefits granted by the Statute was accepted. The Tribunal held that the Circular allowing only one claim per month per importer did not apply in this case as the claims were for different goods. Emphasizing that procedural violations should not deny legitimate refunds, the Tribunal granted the appeal, highlighting that procedural requirements should not impede genuine refund claims, especially concerning statutory time limits. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sat, 20 May 2017 09:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343199 The Tribunal allowed the appeal, overturning the rejection of the refund claim based on filing two claims in one month. The appellant's argument that procedural grounds should not hinder benefits granted by the Statute was accepted. The Tribunal held that the Circular allowing only one claim per month per importer did not apply in this case as the claims were for different goods. Emphasizing that procedural violations should not deny legitimate refunds, the Tribunal granted the appeal, highlighting that procedural requirements should not impede genuine refund claims, especially concerning statutory time limits. Case-Laws Customs Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343199