https://www.taxtmi.com/caselaws?id=355532 Refund of special additional duty was held admissible where the claims were supported by the required documents and there was no defect on merits. Rejection based only on the filing of more than one refund claim in a month was unsustainable because the refund notification did not require a single consolidated monthly claim. The departmental circular could not add a condition not found in the notification governing the refund. The Tribunal therefore upheld the allowance of the refund in favour of the assessee. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355532 Refund of special additional duty was held admissible where the claims were supported by the required documents and there was no defect on merits. Rejection based only on the filing of more than one refund claim in a month was unsustainable because the refund notification did not require a single consolidated monthly claim. The departmental circular could not add a condition not found in the notification governing the refund. The Tribunal therefore upheld the allowance of the refund in favour of the assessee. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355532