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TMI Blog2008 (2) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... id that respondent didn’t complied with the condition of the notification - even if an applicant doesn’t claim benefit under a particular notification at initial stage, he is not debarred from claiming such benefit at a later stage - E/39/2006-SM - 634/2008-SM(BR)(PB) - Dated:- 5-2-2008 - Shri P. K. Das, Member (J) Shri S. Gautam DR, for the Appellant. Shri Rupinder Singh, Advocate, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Adjudicating Authority rightly rejected the refund claim. He submits that the Respondents claimed the benefit of Notification No. 45/2001-CE dated 26.6.2001 during the adjudication proceedings which was not mentioned in the refund claim application. He submits that the respondents failed to comply with the condition of Notification. 4. After hearing both the sides and on perusal of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and on payment of duty are mutually exchange and the party is not at liberty follow both procedures at a time. It is seen that the Hon'ble Supreme Court in the case of Share Medical Care (supra) held that if the applicant is entitled to benefit under two different notifications, he can claim more benefit and it is the duty of authorities to grant such benefits, if applicant is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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