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TMI Blog2017 (10) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the reason that two refund claims were filed for one particular period, refund cannot be rejected - The sanctioning authority at most should verify that by filing the second refund claim whether any excess amount is claimed by the assessee - appeal allowed - decided in favor of appellant. - E/86075 & 85303/13 - A/89569-89570/17/SMB - Dated:- 4-8-2017 - Shri Ramesh Nair, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth of March and April 2011. The appellant being aggrieved by the Order-in-Original filed appeal before the Commissioner (Appeals), who rejected the appeal concurring with the views taken by the original authority. Therefore the appellant is before me. 2. Shri R.V. Shetty Ld. Counsel appearing on behalf of the appellant submits that the refund claim was though filed twice in a month the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore - 2007 (212) E.L.T. 421 (Tri.-Bang.) 3. Shri Sanjay Hasija, Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that for availing benefit of notification, any condition prescribed under the notification should be scrupulously followed, otherwise it lead the misuse of the benefit of notification and assessee can avail fraudulent b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 2011 there is no other allegation was made for rejecting the claim. In my view the filing of refund claim once in a month or as the case may be in a quarter is procedural requirement and to avoid the multiple refund. However just because of the reason that two refund claims were filed for one particular period, refund cannot be rejected. The sanctioning authority at most should verify that by f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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