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TMI Blog2016 (1) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Department. The Revenue cannot challenge the circular but it is open for challenge by the assessee. I am of the view that if a circular is beyond the provisions of the Notification, the circular cannot be binding, as there is no estoppels against a statute. So the Departmental circular contrary to statutory provision has no legal existence. The reliance placed by the learned AR and as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : M.V. Ravindran, Member (J)]. - Stay petition and appeal are taken up for disposal as the issue lies in a narrow compass. 2. Learned AR submits that the 1st Appellate Authority has erred in sanctioning refund claims and setting aside the order-in-original. It is his submission that the respondent herein should have filed one consolidated refund claim as per C.B.E. C. Circular No. 6/2008-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case the grounds of appeal submissions made at the time of personal hearing and all the evidence on record. I further find that the Adjudicating Authority rejected the refund claim on the premise that the appellant filed more than one claim in a month which is contrary to the terms of the Board s Circular No. 6/2008-Cus., dated 28-4-2008. I find that administrative instruction or circulars ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 10. The appeal is maintainable 5. It can be seen from the above reproduced paragraph that learned 1st Appellate Authority has put the law in its correct perspective. We do not find any reason to interfere in such a speaking and well reasoned order. The reliance placed by the learned AR and as per the grounds of appeal and C.B.E. C. Circular dated 28-4-2008, there cannot be any restricti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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