2017 (3) TMI 445

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..... it placed emphasis on filing of a single claim for each month to streamline the procedure - the instructions dated 20th October 2010 in F. No. 390/Misc./67/2010-JC of Central Board of Excise and Customs restricts the resort to appellate remedies only to such cases that involve revenue of at least ₹ 1 lakh. It is also clarified by instruction dated 17th August 2011 that this monetary limit .....

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..... appeal, in order-in-appeal no. 528(CRC-II) /2015 (JNCH) Appeal -II dated 17th November 2015, Commissioner of Customs (Appeals-II), Mumbai - II, JNCH allowed refund on the ground that the circular of Central Board of Excise and Customs has not barred sanctioning of a second claim even though it placed emphasis on filing of a single claim for each month to streamline the procedure. 2. The impugne .....

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..... tself did not justify the splitting of the claim. 4. I find that the instructions dated 20th October 2010 in F. No. 390/Misc./67/2010-JC of Central Board of Excise and Customs restricts the resort to appellate remedies only to such cases that involve revenue of at least ₹ 1 lakh. It is also clarified by instruction dated 17th August 2011 that this monetary limit would apply to cases of r .....

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