2017 (10) TMI 953

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....espondent ORDER The adjudicating authority rejected the refund claim of the appellant filed under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.5/2006-C.E. (N.T.) dated 14.3.2006 on the ground that the appellant for the month of March 2011 filed refund twice. First claim was filed on 9.12.2011 and second claim was filed on 2.4.2012. Similarly for the refund of April 2011 ....

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....ise Act, 1944. The condition of filing one claim in a month is procedural requirement therefore for breach of procedural requirement substantial benefit of refund cannot be denied. All other conditions are not under dispute such as accumulation of the credit, export of the goods etc. He placed reliance on the following judgments. (i) Western Cans P. Ltd. Vs. Commissioner of C. Ex., Mumbai-I - 2....

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....he quarter is with intention that the correct refund amount can be calculated. As per the formula prescribed in the notification, for the purpose of formula - Total CENVAT Credit taken on input services during the given period x export turnover w Total turnover has to be considered and when two different refund claims is filed, it is difficult for the sanctioning authority to quantify the correct ....