https://www.taxtmi.com/caselaws?id=445572 CESTAT Chandigarh ruled on refund claims under Notification No.17/2009, determining whether claims must be filed shipping bill-wise and if claims below Rs.500/- per shipping bill should be rejected. The tribunal held that the notification permits filing single refund claims covering multiple shipping bills, with details required for each bill. The Rs.500/- threshold applies to the total claim amount, not per shipping bill. A harmonious reading of the notification and Form A-1 confirms no restriction on number of shipping bills per claim. The revenue's interpretation was incorrect, and the appeal was allowed. en-us Fri, 08 Sep 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445572 CESTAT Chandigarh ruled on refund claims under Notification No.17/2009, determining whether claims must be filed shipping bill-wise and if claims below Rs.500/- per shipping bill should be rejected. The tribunal held that the notification permits filing single refund claims covering multiple shipping bills, with details required for each bill. The Rs.500/- threshold applies to the total claim amount, not per shipping bill. A harmonious reading of the notification and Form A-1 confirms no restriction on number of shipping bills per claim. The revenue's interpretation was incorrect, and the appeal was allowed. Case-Laws Central Excise Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445572