https://www.taxtmi.com/caselaws?id=365164 The Tribunal held that filing two separate refund claims for additional duty of customs under a specific notification for different Bills of Entry in the same month is not illegal. The appellant's argument that circulars allow consolidation of claims for goods sold within a month was accepted. The Tribunal clarified that the restriction is on a per Bill of Entry basis, not for multiple claims on different Bills of Entry in the same month. The Adjudicating Authority was directed to grant the refund for the second claim within 60 days with interest, as there was no procedural error in filing multiple claims. en-us Tue, 26 Jun 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365164 The Tribunal held that filing two separate refund claims for additional duty of customs under a specific notification for different Bills of Entry in the same month is not illegal. The appellant's argument that circulars allow consolidation of claims for goods sold within a month was accepted. The Tribunal clarified that the restriction is on a per Bill of Entry basis, not for multiple claims on different Bills of Entry in the same month. The Adjudicating Authority was directed to grant the refund for the second claim within 60 days with interest, as there was no procedural error in filing multiple claims. Case-Laws Customs Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365164