2017 (3) TMI 445

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....Impex, imported 'off grade plastic granules' classified under 3902 1000 of the First Schedule to the Customs Tariff Act, 1975 vide bill of entry no. 2636996 dated 6th July 2013 and claimed refund of Rs. 98,947/- which had been charged as 'special additional duty'.  The said refund was claimed in accordance with circular no. 6/2008-Cus dated 28th April 2008 which limited the claim to one per e....

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....g that it is not permissible to add new conditions to any exemption notification.  Appeal of Revenue against the impugned order is based on the binding force of circulars issued by the Central Board of Excise and Customs on its officers. 3. Two different claims, dated 1st July 2014 and 15th July 2014, having been filed, the original authority assailed these on the ground that the entire qu....