2014 (3) TMI 997

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..... imposed by the Board vide its circular issued in exercise of executive powers. It is well settled law that the procedural restrictions imposed by way of executive instructions should not ordinarily be construed as mandatory and the same would always remain subservient to and are in aid to justice. It is well settled that interpretation which eludes or frustrates recipient of justice is not to be .....

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..... order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. The issue involved relates to refund of SAD in terms of Notification No. 102/2007-Cus dated 14.09.2007. The said refund stands denied on the sole ground that the appellant has filed multiple refund claims against one bill of entry. The lower authorities have referred to para 4.2 of the Boards circular No. 6/ .....

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..... not to be followed. It seems that the said procedural relevance stand issued by the Board for the purpose of convenience and easy administration of justice for deciding the refund claims. 4. If viewed from the other angle, the different claims filed by the appellant can altogether be clubbed in the last refund claim filed in respect of the same bill of entry and can be decided together. As suc .....

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